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Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 30 Documents
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Search results for , issue "Vol 1 No 1 (2012): July 2012" : 30 Documents clear
PERSEPSI PEGAWAI INSTANSI PEMERINTAH MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD DI SEKTOR PEMERINTAHAN Pristiyanti, Ika Ruly
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.707

Abstract

Abstrak Penelitian ini bertujuan untuk menggali persepsi para pegawai di instansi pemerintahan mengenai kecenderungan terjadinya fraud di sektor pemerintahan dan faktor-faktor yang mempengaruhinya. Sampel dalam penelitian ini berjumlah 172 pegawai tetap (Pegawai Negeri Sipil) di Dinas Se Kota dan Kabupaten Semarang. Teknik pengambilan sampel menggunakan quota sampling. Analisis data dalam penelitian ini menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS. Hasil penelitian menunjukan bahwa tidak terdapat pengaruh antara keadilan distributif dan keadilan prosedural terhadap fraud di sektor pemerintahan, terdapat pengaruh negatif antara sistem pengendalian internal, kepatuhan pengendalian internal, budaya etis organisasi, dan komitmen organisasi terhadap fraud di sektor pemerintahan, Abstract This research is used to see the perception of the official servant to know how this fraud can be happened in government sector and what the factors that influence this fraud. The samples in this research are 172 official servants in departement of Semarang City and Semarang Regency. The technical sampling of this research uses quota sampling. This research uses the analysis of full model of Structural Equation Modeling (SEM) with Smart PLS as the tool of analysis. The results indicated that there is no effect among distributive justice, procedural justice toward fraud in government sector, and also there is the negative effect among internal control system, internal control compliance, ethical organization culture, and organizational commitment toward fraud in government sector.
KAJIAN KUALITAS PELAPORAN KEUANGAN SECOND ORDER TERHADAP ASIMETRI INFORMASI Apriliani, Anita Nur
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.337

Abstract

ANALISIS FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM Pandansari, Fillya Arum
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.493

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui faktor-fakor fundamental yang mempengaruhi harga saham di perusahaan manufaktur. Adapun faktor fundamental yang dipakai dalam penelitian ini adalah rasio keuangan yang terdiri dari Return On Asset (ROA), Debt to Equity Ratio (DER), Book Value Per Share (BVS). Metode pengambilan sampel yang dilakukan adalah purposive sampling method. Dari populasi sebanyak 133 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia diambil 36 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda dengan terlebih dahulu melakukan uji asumsi klasik yang meliputi uji normalitas data, multikolonieritas, heteroskedastisitas, dan uji linearitas model. Hasil dari penelitian ini menunjukkan bahwa ROA, DER, BVS secara simultan berpengaruh signifikan terhadap harga saham. Hasil analisis secara parsial faktor fundamental Return On Asset (ROA), Debt to Equity Ratio (DER), dan Book Value Per Share (BVS) memiliki pengaruh positif terhadap harga saham perusahaan Manufaktur di BEI tahun 2008-2010. ABSTRACT This research was conducted with the objective of identifying factors that affect the fundamental factor stock price in the manufacturing company. The fundamnetal factors used in this study iscomposed of financial rations Return on Asset (ROA), Debt to Equity Ratio (DER), Book Value Per Share (BVS). Sampling method is purposive sampling method performed. From a population of 133 manufacturing companies listed on the Indonesia Stock Exchange, taken 36 companies. The result of this study indicate that the ROA, DER, BVS simultaneous signifikan effect on stock prices. The result of partial analysis of fundamental factors Return on Asset (ROA), Debt to Equity Ratio (DER), Book Value Per Share (BVS) has apositive influence on stock prices manufacturing companies. Based on the result it can be concluded that the influence of independent variabels in accordance with existing theorities. The advice can be given more broadly inform the development of manuftand conacturing enterprises to external parties (investors), including strategies and future plans so that investors better understand the condition of the company.
PENGARUH BELANJA PEGAWAI, INVESTASI PEMERINTAH DAN PEMBAYARAN UTANG PEMERINTAH DAERAH TERHADAP FENOMENA FLYPAPER EFFECT Burhanuddin, Ahmad
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.708

Abstract

PENGARUH SIZE, KEMAKMURAN, UKURAN LEGISLATIF, LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA Kusumawardani, Media
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.453

Abstract

JUDGEMENT AUDITOR EKSTERNAL BERDASAR INDEPENDENSI DAN OBJEKTIVITAS AUDITOR INTERNAL Persadi, Rizky Hilman
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.494

Abstract

PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN KABUPATEN PEMALANG Mustofa, Anies Iqbal
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.299

Abstract

AUDITOR SWITCHING: ANALISIS BERDASAR UKURAN KAP, UKURAN KLIEN DAN FINANCIAL DISTRESS Pratitis, Yanwar Titi
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.709

Abstract

PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Julianingtyas, Bunga Nur
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.454

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh Locus of control, gaya kepemimpinan dan komitmen organisasi terhadap kinerja auditor. Populasi Peneli-tian ini adalah auditor yang bekerja pada KAP di Kota Semarang. Sampel peneli-tian ini yaitu 68 auditor yang terdapat pada 10 KAP. Pemilihan sampel mengguna-kan metode convenience dan analisis data menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 16.00. Variabel yang digunakan dalam penelitian ini adalah Locus of control, gaya kepemimpinan, komitmen organisasi dan kinerja auditor. Dari hasil penelitian didapat bahwa variabel locus of control, gaya kepemimpinan, dan komitmen organisasi mempunyai pengaruh positif terhadap kinerja Auditor. Sesuai dengan hasil penelitian dan pembahasan maka disarankan kepada KAP untuk meningkatkan initiating structure dan penelitian selanjutnya agar memperluas sampel yang digunakanAbstractThe purpose of this study was to examine the effect of locus of control, leadership style and organizational commitmen on performance auditor. The study population is the auditor who worked on KAP in the city of Semarang. Sample of this research is that there are 68 auditors in 10 KAP. Using a convenience sampling method and data analysis using multiple regres-sion analysis using SPSS version 16.00. Variables used in this study is the locus of control, leadership styles, organizational commitment and performance auditors. The results obtained from the variable locus of control, leadership style and organizational commitment have a positive impact on the performance of auditors. In accordance with the results of research and discussion it is advisable to KAP for initiating structure and enhance future research in expand the sample used
PENGARUH CAR, NIM, LDR TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN INDONESIA Kurniadi, Rintistya
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.335

Abstract

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