bluuebunny/crossref_metadata_2025 huggingface dataset:
TEORI PRODUCT LIFE CYCLE : SUATU ALAT UNTUK FORMULASI STRATEGICAL ALIGNMENT
Authors: Habbe Abd. Hamid
Published: November 2017

The theory of Product Life Cycle (PLC) can be used as a guide or instrument to formulate and implement a strategy that fits the business environment based on phase analysis of deterministic characteristics in PLC. The organization strategy chosen by a company can be changed according to the environment change. The paper argues that organization strategy selection is an ongoing process.Keywords: Product life cycle, Organization strategy, Changes.
ANALISIS TINGKAT KESEHATAN BANK DAN LUAS PENGUNGKAPAN PERISTIWA SETELAH TANGGAL NERACA PADA LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BEJ
Authors: Gunawan Juniati , Dewi Purnama S.
Published: November 2017

Banking and monetary policy play an important role in Indonesian economic development. Many people and organizations are using banking services to save their money or make loans. Therefore, the most important thing that must be done by bank is keeping people's trust to monetary system, through its close relationship with the coor-dinators and government institutions.To support the success of trustworthy and sound banking industrial develop-ment in Indonesia, it's needed a complete, accurate, and reliable information about many things of banking activities. Subsequent event disclosure is one of the most important information disclosure that should be disclosed in annual banking report, because it's very useful for an auditor to determine whether there're something material that will be able to influence valuation or appraising of financial statements are being audited.The aim of this paper is to analyze sound banking standard and disclosure level of subsequent event on annual banking reports which are listed in Jakarta Stock Exchange, in 31 December 2001.The research methodology that used is co-relational descriptive analyses by getting data from annual banking reports in Jakarta Stock Exchange library. The result is there are a positive correlation between sound banking standard and disclosure level of subsequent event. But its correlation is very weak because the score is only 0.25. Meanwhile, 6.37% score of R square shows that subsequent event disclosure is more influenced by another factors besides sound banking standard.Keywords: Sound banking standard, disclosure level, subsequent event, annual banking reports.
PERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN
Authors: Murtanto Murtanto , Marini Marini
Published: November 2017

This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.Keywords: Business ethics, accountant's professional ethics, perception, accoun-tants, students, and gender
UBUNGAN KEAHLIAN USE DENGAN PARTISIPASI USER DAN H BUNGAN PARTISIPASI USER DE GAN VARIABEL LAIN
Authors: Kusumadewi Indriasari
Published: November 2017

User participation in information system considered as an essential key to system success. This research suggested that user expertise will effect user participa-tion in information system development and user participation is pot having direct rule to system success but it will be mediated by variables, such as ta uncertainty, system acceptance and user satisfaction.The result supports the similar research conducted by p vious researchers. Data analysis of 184 respondents from various characteristics concludes that user expertise correlates positively in stimulating user particcipation in Oformation system. In addition, user participation in information system have positive correlation with task certainty, system acceptance and user satisfaction.Keywords: user expertise, user participation, task uncertainty, user satisfaction, information system development.
PTIMALISASI PERANAN BPK DALAM PENGAWASAN KEUANGAN NEGARA SECARA TRANSPARAN DAN AKTUAL
Authors: Triadji Bambang
Published: November 2017

Reform era demands a clean state administration that frees from corruption, collusion, and nepotism. As such, BPK-RI, which is established on UUD 1945 has its ow function in auditing the accountability of the state financial management, has to optimize its role in more transparent and actual manner.In its implementation, BPK-Rl faces many obstacles such as limited authority as regulated in several acts, interdeparfment relationship, working standards, and the overlapping among audit authorities.However, the environment and new regulation underthe reform era has given BPK-Rl an oppo4tunity to improve its role. Therefore, BPK tries to develop and implement a new strategy, like assisting Parliament in developing control on the sys-tem of state finance administration to include check and balances mechanism bythe Treasurer, Intemal Auditor and Extemal Auditor, as well as to put back BPK-RI as the only extemal auditor the paper discusses normatively the way to optimize the role of BPK.Keywords: Public audit, public finance, public organization, BPK
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PROFESI AKUNTAN TERHADAP PRAKTEK EARNINGS MANAGEMENT
Authors: Baharuddin Ishar , Satyanugraha Heru
Published: November 2017

This study examines the ethics of earnings management practice ofaccount- ing practioners, faculty, and students in Indonesia. Possible detenninants of the ethics, the personal moral philosophies (i.e. idealism and relativism), and the perceived role of ethics and social responsibility were empirically tested. Data for the study were collected from Trisakti university's students, faculty of universities in Jakarta, and auditors of accounting fi4ms in Jakarta. A multiple regression analysis was used to test the hypotheses. The findings indicate a positive relationship between idealism and social responsibility focus on long-term gains, and the ethical perception of earnings management.Keywords: Accounting ethics, earnings management, ethics determinants, per-sonal moral philosophies, social responsibility
PENGARUH ECONOMIC VALUE ADDED DAN FAKTOR LAINNYA TERHADAP HARGA PASAR SAHAM
Authors: Sjarief Julianti , Wirjolukito Aruna
Published: November 2017

In financial management perspective, the objective of the firm is maximizing firm value that reflects wealth of the owners. Firm value, so far is acknowledge as a fine parameter in measuring management performance. Acco4ding to many literature we know before, good perfonnance will absolutely increase value of stockholders'equity After ROl become famous parameter, nowadays managers look around for better measurement. EVA so far, become one of them and in many cases proved that objectives. This paperexamine EVA, a new comer benchmark and tool, as measure-ment of management performance that puled by stock price. In regression method used, we simply find that EVA has advantage. Result from this study found that EVA does better status rather than leverage ratio and ages, that reflect firms' reputation before public.Keywords: EVA, DER, umurperusahaan, harga saham
ANALISIS PRICE BOOK VALUE RATIO SEBAGAI KEPUTUSAN INVESTASI : Penelitian Pada Bursa Efek Jakarta
Authors: Anis Idrianita
Published: November 2017

PBV ratio can be used as at tool in fundamental analysis in determining of Investing strategy. Analysis of PBV ratio can help the investor to predict returns of an investment. This research is aimed to explore how PBV ratio relate to stock return, and how PBV ratio relate to fundamental factor of the company. Result of the research find that stocksthat is experienced undervalued will get higher returns and the stocks that is experienced overvalued will get lower retums.This research also analysed the fundamental factors that am predicted to have influence to PBV ratio. They are dividen policy (payout ratio), risk (beta), growth prospect (PAT-growth and EPS-growth) and profitability (ROE). None of these fac-tors that is consistently and significantly has influence to the PBV ratio.The research find that there is negative correlation between PBV ratio and stock return, that is consistent to the research held in many countries.Keywords: PBV ratio, fundamental analysis,investment strategy
PENGARUH FREE CASH FLOW TERHADAP UTANG
Authors: Nurwahyudi Heru , Mardiyah Aida Ainul
Published: November 2017

The objective of this research is to analysis and giving the empirical evidence about the free cas flow and the effect of it for debt policy of public companies in Indonesia. This research was using 66 samples of manufacturing companies in the year 2000 and 90 sample of manufacturing in the year 2001. This sample was elected based on purposive sampling, the hypothesis test is the simple tinier regres-sion.The result of this research showed that hypothesis were suppo4ted, there are influence of free cash flow to the debt policy. In the agency relationship there is differences interest between the principal and the manager also created agency problems that finally also create agency cost. In the shareholders (agents) point of view, this can be minimize by the third party (debtho!der) whose come by the debt policy. Increasing financing with debt will reduce the conflict between the sharehold-ers and the management.Keywords: Free cash flow, debt
PERSEPSI AKUNTAN, PUBLIK PRIA DAN WANITA TERHADAP ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK WANITA
Authors: Augustine S. Yvonne
Published: November 2017

The history of women role in accounting reflected a long struggle to over-come the barriers of rigid social structures, discrimination, misconception and con-flicts between the demands of motherhood and career The accounting profession today acknowledges the issues on women in the workplace and remove remaining barriers to their mobility.This study gathers empirical evidence on the perception of professional pub-lic accountant on a number of important issues related to women in public accoun-tant. This study discusses the different perception between the gender groups of respondents toward women accountants issues.The respondents were 73 of male public accountants and 87 female public accountants. This data was analyzed using validation of Spearman correlation, Cronbach Alpha fortesting reliability, normal Kolmogorof Smimov, and Mann Whitney U-test hypothesis.The results show that there was no significant difference between the per-ception ofmale and female public accountant toward theirtreatment. However there were different perceptions in regard to opportunity, acceptance, commitment, and special accommodations.Keywords: Perception issues, gender, female public accountant
KONTROVERSI PENGENAAN PAJAK PENGHASILAN ATAS TRANSAKSI VALUTA ASING
Authors: Alam Solihin Makmur
Published: November 2017

Article 4 section (1) Income Tax Law No. 17 / 2000 introduces what does the mean of Tax Objects. According to this article, Tax Objects shall be income, namely every kind of addition to economic capacity received or eamed by Taxpayers, derived both from Indonesia and outside Indonesia, which may be used for consumption or addition to property of the Taxpayers concerned, in whatever name or form.Income is the amount that a person can consume during a period of time and be as well-off at the end of the time as it was at the beginning. In other words, income is the amount that a person can be consumed without encroaching upon the capital.Moreover, income tax objects are very kind of addition to economic capacity, on the other hand, foreign exchane purchase transaction is an equity conversion in one form to another form which has the same value with it beginning equity. Thus, in this transaction , there is no addition to economic capacity received or earned by taxpayers. That's why, income tax deemed to foreign exchange purchase trasaction is not appropriate, because it will break the essence of source of law of income tax itself, that is income tax law No. 17/2000Keywords: Fiscal Stabilisation, tax object, Income, income tax deemed to foreign exchange purchase transaction.
ENUJU REPOSISI PERAN INTERNAL AUDIT DALAM ERA GLOBALISASI
Authors: , Hery
Published: November 2017

In the global era, it iis very important for a company to develop continuously a contemporary mnagement accounting technic that could hel achieve company's success factors (such as pmfitability customer satisfaction, etc). Some factors that generate changes in contemporary business environment are market growth and international trading.Much changes in the business environment for the past few year, had make the role of internal consultant will be needed in helping management to face and to win the global competitive. It is time for intemal auditor as a management consultant to expad their role, in manner to give strategic information and prime service for management. This role doesn't restrict on internal chekig only. Internal auditor have to perform fully their role and dute as an internal consultant. Internal consultant is highest expression in the role of internal auditor.Kata Kunci : Inte4nal audit, the global era, re-position of the role.
PERSEPSI AKUNTAN DAN MANNER TENTANG ETIKA BISNIS
Authors: Augustine S. Yvonne
Published: November 2017

The fuction of accountant and manager was different so there maybe differences perception in understanding and practising the Business ethics. This research uses 148 Public Accountant, Management Accoountant and Educa-tional Accountant and Managers, total 317 respondentsThe reliability test of Business Ethics range from 0,87 - 0,93 and the validity was above significancy level 0-05 the data was distributed normally. This research found that there was no differences between Accountant and manager perception on under-standing and practicing businees ethics.Keyword: Business Ethics, accountant and manager perceptions
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS
Authors: Aryati Titik
Published: November 2017

The purpose of the research is to find the influences of the firm size,the profitability, the existence of internal auditor division,and the public accountant size toward the audit delay and timelines.Fifty listed companies in Jakarta Stocks Exchange (JSX) were used as research sample. These listed companies were selected using (purposive) judgment sampling method. Analysis hypothesis using multiple regression, before hypothesis test, nor-mality data test using One Sample Kolmogorov-Smirnov Test.The result of regression model analyzing shows that audit delay is influenced by firm size. Also the result of regression model analyzing shows that timeliness is influenced firm size too.Keywords : audit delay,timeliness, firm size, profitability the existence of intemal au-ditor division, accountant public size
DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI
Authors: Utami Wiwik
Published: November 2017

The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Exchange, and the sample as determined based on the following criteria: (a) the annual reportended 31 December; and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering stock transaction and annual financial report during 2001-2002. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) voluntary disclosures had significantly negative influence on information asymmetry, is finding gives empirical evidence that supports the theory that voluntary disclosures had impact on increasing investor's belief so that information asymmetry is diclined; (2) earnings management had no impact on information asymmetrykeywords: Voluntary disclosures, Earnings management
PENGARUH PUBLIKASI LAPORAN KEUANGAN TERHADAP VOLUME PERDAGANGAN SAHAM
Authors: Munfaqiroh Siti
Published: November 2017

Objective of this research the influence of publicizing of financial statement to treade volume of is to study share in Jakarta capital market. This research emphasizes on change of trade volume of share of around date of financial statement publicizing. Research type used by explanatory research. Is used data collecting used purposive sampling. Research sample 16 service firms of (banking) in the year 2004. Data analysis use statistical test with regression method. Result trade indicates the influence of publicizing of financial statement to volume of share in capita! market. This result indicate that financial statement influences trade volume of share of around date of financial statement publicizing. The difference of trade volume of around date of publicizing of financial statement indicate that investor uses financial statement as decision making base. This research support research of Hastuti and Sudibyo (1998), Beza and Na'im (1998), Husnan et al. (1991), and Mardiyah dan Najib (2005).Keywords: financial statement publicizing, share trade volume, parametric, and BEJ
PENGARUH FAKTOR-FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING
Authors: Nasser Etty M. , Parulian Tobia
Published: November 2017

The objective of this research is to identify the influence of internal factor, such as size, profitability, operating leverage and sectors to the income smoothing practice. And the other objective is to examine the diffrerence between internal factors such as, size, profitability, operating leverage, industrial sectors from companies's income smoothing practice and the other companies's income smoothing practice. This research examine 47 companies listed in Jakarta Stock Exchange and issues ana dited finanacial statement since 2002-2004. The statistical methods used to test the hypothesis are univariate test, such as one-sample mogorov-Smimov test, Mann-Whitney test, Chi- Square Test, and ultivariate test that is Logistic Regression. To calculate the income smoothing used Eckel indexs. The result of the univariate test showed that industrial sectors and profitability between companies's income smoothing practice and the other companies's income smoothing practice has significantly differences. The multivariate test with logistic regression give result that only profitability have significant influence to income smoothing practice.keywords : Income smoothing, size, profitability, operating leverage, and industrial sectors.
PENGARUH SINERGI, KREDIBILITAS, KEPEMILIKAN BARU, BUDAYA DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA BANK PASCA PRIVATISASI DI INDONESIA.
Authors: Budisetio Hadiyanto
Published: November 2017

The purpose of this research is to address and learn more about privatization, especially in the banking industry in Indonesia. This research will be seen purely from the academic point of views which definitely involving many aspects of the theories that have been developed by expert from overseas and local as well. The focus of this study is to identify the impact of several important variables such as synergy, credibility, new ownership, culture and good corporate governance to the bank performance after privatized. Those five variables are believed to be the critical aspects in the merger and acquisition process. In order to support this research we have developed a simple research model. This model could help simplify the way of thinking and make better frame­work for the research. A simple questionnaire has also been developed in order to collect the primary data from target respondents, even though the depth of the questionnaire was not proven yet. Respondents who participate in this research are coming from privatized banks, either the bank was privatized through Initial Public Offering or through strategic partner. There were 188 data collected from more than 300 questionnaires distributed to bank officers at the head office of privatized banks in Indonesia. All variables used in this research can not be measured directly. Therefore, to be more accurate, it was done through some of indicators. Sequential Equation Modeling has been chosen as the research methodology and Lisrel 8.30 and SPSS 13.0 has also been chosen as the statistic software to be used.As a result of this research, only two hypotheses can be confirmed and the other nine hypotheses can not be confirmed. These results definitely do not match with the previous research conducted by researchers from other countries, but it could be used to broaden our way of thinking whereby other situation and condition could really produce different result.Keywords: Privatization, Questionaire, Sequential Equation Modeling
ANALISIS PEMBEBANAN PAJAK HADIAH UNDIAN DALAM PROMOSI DENGAN PEMBERIAN HADIAH UNDIAN TERHADAP PERFORMA EARNING AFTER TAX BAGI PERUSAHAAN PERBANKAN.
Authors: Rachmi Ismi Fathia
Published: November 2017

The purpose of this research Is to analyze the effect of promotion with raffle, also to analyze the implication towards the perfonnance of the company. Another analysis conducted in this research is the comparative between raffle tax borne by the winner or the granter. The research was conducted on 2 (two) banks whom raffle tax is borne by the granter and 3 (three) banks whom raffle tax is borne by the winner. From the research conducted, it can be summarized that both banks that promoted through raffle that the tax is borne by the granter experienced an increase in their sales volume each period. However, out of the three banks that promoted through raffle that the tax is borne by the winner, only 2 (two) experienced an increase in theirsales volume, while the other did not had an increase in sales volume. Both banks that borne their raffle tax were able to lowered theirsales and administration expense percentage toward sales, thus, increase theirproffl margin percentage. As forthe 3 banks that raffle tax are borne by the winner, were unable to lower their sales and administration expense percentage toward safes, thus, no increase of profitmargin percentage were obtained. The increase of sales volume experienced by both banks that borne their raffle tax are higher than those that borne the raffle tax to the winner. Out of the 5 banks researched, 4 of them had an increase in theireaming before tax and the contribution of marketing mix through promotion had made positive impact towards achieving company's goals.Keyword: Marketing, application of raffle tax
ANALISIS PENGARUH EARNING, CASH FLOW, NILAI BUKU, DAN NILAI PASAR TERHADAP PERGERAKAN STOCK RETURN PADA SAHAM LQ-45 DI BURSA EFEK JAKARTA
Authors: Hamzah Muhammad Zilal
Published: November 2017

The objective of this study is to know the relationships and significant effect between earning, cash flow, book value and market value toward stock return. The samples for this study consist of 26 companies that consistently exist in LQ-45 in Jakarta Stock Exchange.A multiple linear regressions is used to determine whether independent variable effect significantly. This study shows that earning and cash flow positive and significantly affect stock return. Book value is positive and insignificant affect stock return. Meanwhile, market value is significantly but negative relation with stock return. This study also find the low earning growth and high earning growth of firms affect to stock return. The finding of this study also suggest that more external various factors can be consider in influence stock return.Keywords: earning, cash 'low, book value, market value, stock return.
PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI
Authors: , Herman
Published: November 2017

The purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added tax collection.Keywords: Economic Growth, Gross Domestic Product, Income Tax, and Value Added Tax
PENGARUH BETA SAHAM TERHADAP EXPECTED RETURN DENGAN MODEL CAPITAL ASSET PRICING PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA
Authors: Nasser Etty M.
Published: November 2017

The objective of this research is to obtain empirical evidence of whether market beta has a significant influence on the expected return. This research examines 30 manufacturing companies listed in Jakarta Stock Exchange during 2001-2005 period. Data are mostly secondary data, obtained from Indonesian Capita! Market Directory and annual reports of the companies from 'Pusat Referensi Pasar Modal Indonesia' in Jakarta Stock Exchange. The statistical method used to test the hypothesis is multiple regression. The test of heteroskedasticity, multicolinearity and autocorrelation used in this research are entirely suitable and unbiased.The empirical result of this research indicates that market beta has a significant influence on the expected return, either individual equity or portfolio equity. This result supports the CAPM theory which shows a positive correlation between risk and expected return. However, this result contradicts the research's result of both Eugene F. Fama and Kenneth R. French which shows a negative correlation between risk and expected return. The result would be different if other independent variables such as size, earning price ratio (E/P), book leverage (A/BE), market leverage (A/ME), book to market equity (BE/ME) were being tested together. Beta market and BE/ME were the two vari­ables that have a significant influence on the expected return.Keywords: beta market, beta portfolio, risk, expected return, CAPM, size, earning price ratio, book leverage, market leverage, book to market equity
KAJIAN ATAS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURE) PADA PERUSAHAAN PUBLIK DI BEJ PADA TAHUN 2004 - 2005
Authors: Sudaryono Bambang
Published: November 2017

The aim of this research is to analyze the factors that impact the public companies' enviromental disclosure and also to analyze the impact of corporate (company's size, age, ROA and earnings management) on coprporate disclosure (mandatory and voluntary). Data are obtained from 60 companies, which are listed on Jakarta Stock Exchange, and selected based on the purposive sampling method. The data analysis method is used the path analysis. The result of this research show that on the significant rate of 5%, the company's size, ROA, earnings management and corporate disclosure have a significant effect to environmental disclosure. While for the company's age and financial leverage have no significant effect to the environmental disclosure.Keywords: Enviromental disclosure, company's size, company's age, ROA and coprporate disclosure.
INFLUENCE OF FIRM SIZE, INDUSTRY GROUP, ROE WITH CORPORATE DISCLOSURE AND ITS IMPACT TOWARDS ENVIRONMENTAL DISCLOSURE FOR COMPANIES LISTED AT THE JAKARTA STOCK EXCHANGE
Authors: Sudaryono Bambang
Published: November 2017

This study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of fiM1 size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused bydifferent industry groups characteristics and firm size company listed in capital market in Indonesia.Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclosu
PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK PASCA ENRONSTUDI KASUS PADA LIMA PTS DI JAKARTA BARAT
Authors: Wirianata Henny , Harahap Sofyan S.
Published: November 2017

This study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respon-dents consist of 55 full-time lecturerrespondents and 155 accounting undergraduate students who have taken or is taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal. In spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While t-test result indicates that there is a significant difference percep-tion between lecturers' and accounting undergraduate students', especially in ethic and responsi-bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do.Key words: Enron Corporation, academics, perception, public accountant profession, accounting lecturer, accounting student
PENGARUH STUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING
Authors: Nasser Etty M.
Published: November 2017

The objective of this research are to identi6 'the direct and indirect influences of corporate gover­nancesbucture such as, board of independent commissioner, institutional ownershi :rand manajerial ownership to the fimes value and earnings management debt as intervening variable.This research examine 37 manufacturing companies fisted in Jakarta Stock Exchange and issues waled financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that manajerial ownership has a positif significant and board of commissionerhas a negative significant influences to earnings management whereas institutional ownership have no influence to earnings manage­ment. The following test indicates that board of commissioner and manajerial ownership and institutional ownership have no significant influence to the firm's value. The control variable, firm's size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firm's value. The Last test indicates that earnings management and debt have influence to the firm's value, so it can be concluded that earnings management and debt is an intervening variable.Keywords: corporate governance, earnings management, debt, firm's value, board of director, manajerial ownership, institutional
PENGARUH KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA
Authors: Ganto Jullimursyida , Khadafi Muammar , Albra Wahyuddin , Syamni Gazali
Published: November 2017

The objective of this research is to determine the significant effects of financial perfor­mance of manufacturing industries to stock return in Indonesia Stock Exchange. The secondary data was used with the multiple linear regression analysis. The results show that earning per share and price earning ratio have positive and significantly effects to stock return. This research also finds retum on equity and price to book value does not have any significant effects to stock return. The finding of this research suggests that to include all of the fisting companies for futher research.Keywords: earning per share, price earning ratio, return on equity, price to book value, stock return, manufacturing industries, Indonesia stock exchange.
TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA)
Authors: Suharli Michell , Harahap Sofyan S.
Published: November 2017

This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to de­pendent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability  and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.
HUBUNGAN INFORMASI PELAPORAN EARNINGS AKUNTANSI TERHADAP PERGERAKAN RETURNS SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA
Authors: Haraharap Rosna K. , Fitria Arga
Published: November 2017

The purpose of this research is to know whether the negative earnings stock have lower sensitivity level or lower Earnings Response Coefficient (ERC) to stock return than the positive earnings stock and this research also aim to know whetherthe negative earnings stock will have weaker level strength of correlation (R2) to stock return than the positive earnings stock. The samples are 25 fisted manufactured company at Jakarta Stock Exchange during 2000-2004 which selected using purposive non random sampling. Data analyze method used is linier regression. The result of this research is that the negative earnings stock will have the lower level sensitivity or lower Earnings Response Coefficient (ERC) to stock return, compared to the level sensitivity (ERC) of positive earnings stock This research also finds that the negative earnings stock will have weaker level strength of correlation (R2) to stock return, compared to the level strength of correla­tion (R2) of positive earnings stock.Keywords: Negative earnings, Positive earnings, Stock return, Earnings response coefficient, Return-earnings association
ANALISA FAKTOR-FAKTOR RASIO KEUANGAN TERHADAP PERAMALAN TARGET TAKEOVER TAHUN 2005
Authors: POHAN HOTMAN T.
Published: November 2017

This research intend to continue last research about takeover and Q ratio that using discriminant analysis.ln this research discriminant analysis connot be applied because it does not fulfill the assumption,therefore the analysis in this research uses logit regression analysis. By using logit regression analysis,writer get model that has been tested its validity and hypothesis of this research can be proved.The hypothesis is that certain ratio can predict the possibility of taking over company target.By cutting 5O% off ,a company can be concluded and classified wether it deserves or not to be taken over. Ebitda to sales on behalf DER and CFO to sales ratio has positive sign in logit regression probability model,it means that EBITDA to sales enhance the probability of taking over On the other hand, ROE and PBV ratio have negative sign in this model,it means that these ratio lessen the probability of taking over.Keywords: takeover, q ratio, logit regression probability model
PENGARUH ALOKASI PEMBEBANAN PAJAK PENGHASILAN ANTAR PERIODE TERHADAP KOEFISIEN RESPON LABA
Authors: Kiswara Endang
Published: November 2017

Abstract Inter period tax allocation is noise factor of earnings content of financial statements. Earnings is important component of taxable income assessment that difference from accounting treatment. This research investigate effect of inter period tax allocation toward earnings response coefficient (ERC). Research conducted for 38 samples companies from any industries that going public at Indonesia Stock Exchange 1997 to 2004. Data is analyze by multiple regression, and t-test. Output of this research stated that ERC before and after tax allocation based on PSAK 46 are the same, at significance value 0,404. This implied that inter period tax allocation is not having impact on ERC, at significance value 0,489. This researchfound that usefulness of accounting for income tax based on PSAK 46 is not difference with the non applicant.Keywords: Earnings Response Coefficient (ERC), inter period tax allocation,deferred tax expense, deferred income tax.
MODEL AUDIT PEMERINTAHAN YANG MEMPUNYAI IMPLIKASI TERHADAP KUALITAS AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH
Authors: Sadeli Dadang
Published: November 2017

The research studies and examines about government audit model and implication on quality of local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official local Municipal Government and Regency's official offices in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling (SEM).Rresearch findings: (1) accomplishment of government audit may significantly be explained by financial audit, performance audit, and investigation audit, (2) quality of local government agency financial accountability significantly may be accounted for by financial accountability containing a financial responsibility in keeping with government program and activity, financial accountability containing financial performance evaluation, financial accountability that was built on the basis of reliable information system, objective and independent evaluation on financial accountability, follow-up of assessment report on financial accountability, (3) implementation of government audit has implication on quality of local government agency financial accountability.Keywords: government audit, financial audit, performance audit, and investigation audit, and quality of local government agency financial accountability.
PENJELASAN POLA VOLUME PERDAGANGAN TRADER DENGAN DATA TRANSAKSI ORDER SAHAM DI BURSA EFEK INDONESIA
Authors: Syamni Ghazali , , Aiyub , Ganto Juilimursyida , , Azhar
Published: November 2017

The objectives of this research is to explain pattern of behavior of trading volume intraday investor inform and investor uninformed, and analysis contribution of the both investors in explaining pattern behavior of investors trading volume in Indonesia Stock Exchange. Regression analysis result indicates that investor or trader informed is more contributionly in explaining trading volume pattern in all time intervals, but not all investors or traders uninformed contributions in all time intervals. Only order informed is more can explain trading volume pattern compared with order uninformed. Regression result finds that order status match have to share is determine trading volume pattern intraday. The role of more determined by INFBM and INFSM compared with UNFBM and UNFSM. While order status amend, open and withdraw is less have casting for determining trading volume pattern intraday. Some possibility of this development of researchs in the future, between the are test the relation of behavior of investors at trading volumes by dividing investor inform with block tradings. This division anticipated to give different response at trading volume pattern. usage of stock transaction data intraday before applying ofpre-opening in Indonesia Stock Exchange.Keywords: trading volume, investor behavior,
PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DIMODERASI OLEH KEPERCAYAAN DIRT
Authors: R H. Kirmizi
Published: November 2017

The purpose of this study is to examine the effect of emotional intelligence in terms of three dimension (self regulation, motivation, and social skills) on the level of understanding of accounting for the students of Accounting Department, Faculty of Economic of State Islamic University Sultan Syarif Kasim Riau. This study also examines the effect of emotional intelligence on the level of understanding of accounting moderated by variable ofstrong self-confidence. This study is an empirical research which is using purposive technic sampling in drawing sample. The craeteria of sample were the students of Accounting Department who have completed 110 semester credit systems by assuming that the students in sample have been completed almost all of the subject presented in eight semesters. Based on the craeteria, sample have been drawn 350 of accounting students. The results of the study are that there has been significant effect of self regulation on the understanding of accounting; there has been a negative effect of strong self-confidence on relationship between motivation and understanding of accounting; therefore, motivation has significantly affected understanding of accounting; and also, there has been negatifeffect of strong self-confidence on relationship between motivation and understanding of accounting; however, social skills could significantly affect understanding of accounting; and finaly, strong self-confidence significantly affect on relationship between social skill and understanding ofaccounting.Keyword: emotional intelligence, self regualtion, motivation, social skills, strong selfconfidence, and level ofunderstanding ofaccounting.
PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT DALAM PRESPEKTIF GENDER (Studi padaKantorAkuntanPublik Se- JawaTengah)
Authors: , Hj. Falikhatun
Published: November 2017

The objective of this research are: first, examining the effect of turnover intentions, self rate employee performance and self esteem on acceptance of dysfunctional behavior in audit, and second tested the differences on acceptance of dysfunctional behavior in audit for male and female auditor Hypotheses that proposed are turnover intentions and self esteem will have positive effect on acceptance of dysfunctional behavior in audit, while, self rate employee performance will has negative effect on acceptance of dysfunctional behavior in audit. The next hypotheses is the difference of acceptance of dysfunctional behavior in audit for male and female auditor. The population is auditors working in public accountant firm located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze method is validity and reliability analysis, classic assumption analysis and hypotheses analysis that used multiple regression and independent sample t test. The results are all variables valid and reliable and fulfil classic assumption. The result of hypotheses analysis show that self rate employee performance will has positive significantly effect on acceptance of dysfunctional behavior in audit, while turnover intentions, and self esteem have insignificant positive effect on acceptance dysfunctional behavior. For gender prespective, acceptance of dysfunctional behavior in audit for male and female auditor isn 't different.Keywords: turnover intentions, self rate employee performanc, self esteem, acceptance of dysfunctional behavior in audit, gender.
AUDIT TEKNOLOGIINFORMASIATAS PHYSICAL SECURITY CONTROL DAN LOGICAL SECURITY CONTROL SERTA PENENTUAN KONDISI SECURITY RISK STUDI KASUS: PT TALC INDONESIA
Authors: , Inggrid , Arfianti Rizka I. , Utami Viany
Published: November 2017

AbstractThe fast growth of technology has an impact to the accounting field. This relates to the term of information technology (17) auditing. One of the risI6 of using information technology in business which can be fatal enough i fignored is security risk Security risk can be reduced by security controls which include physical security control and logical security contra Information technology auditing is the process of collecting and evaluating evidence to determine whether or not a computer system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources. efficiently. Security risk is a potential threat which may endanger the company's assets, especially in the case where it is one of the impacts of IT implementation in a company.Physical security control is a security control designed by an organization or company to protect the physical facility of information technology infrastructure. Logical security control is a security control designed by an organization or company to protect the information technology infrastructure that is invisible in character, such as corporate data and computer software by means of logical function (by using ID password, hand key, fingerprint, and retina scan). The research method is descriptive analysis method, a research method which systematically, actually, and accurately describes concerning facts, characteristics, and also the relation between the phenomenon being studied (that is the application of physical and logical security control at PT Talc Indonesia). Data collecting techniques include observation, interviews, questionnaires, and documentation.Research result shows that environmental control is effective (68.75%), physical security control is not effective (26.92%), and logical security control is categorized as effective enough (42.22%). In conclusion, the condition of security risk in PT Talc Indonesia is at a risky level because according to this research, there is still an ineffective control (that is the practice of physical security control). Meanwhile, the practice of logical security control at PT Talc Indonesia is determined as effective enough.Keyword: audit, information technology, security control, security risk
ANALISIS KINERJA SAHAM EMITEN DAL AM PERIODE SATU TAHUN SETELAH PENAWARAN PERDANA
Authors: Karsana Yusef Widya
Published: November 2017

AbstractThe objective of this research is to examine short term performance of stock price after Initial Public Offering (IPO) in Indonesia, and also to know whether there are differences between weekly stock price performance and monthly stock price performance. The stock price performance is measured by abnormal return and wealth Relative. This research is an empirical study for the companies which performs IPO in the period of2000 to 2006. Re> ult of the analysis shows that all period tested, weekly performance and monthly performance, are outperformed. The comparation of the performance shows that weekly stock price performance is higher than monthly stock price performance.Keywords .'Initial Public Offering, weekly stock price performance, monthly stock priceperformance, abnormal return, wealth relative