Deddy Kurniawansyah, Deddy
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PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015)

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

The purpose for this research is to test audit tenure, auditor  size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable.  This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS). The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry. Keyword : audit tenure, auditor size, audit specialization industry, audit capacity stress, earnins management

PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DESA GEMBONGSARI KECAMATAN KALIPURO KABUPATEN BANYUWANGI

UNEJ e-Proceeding 2016: Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UNEJ e-Proceeding

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Abstract

This study aimed to: reveal the perception of SMEs about accounting and financial reporting process; describes the application of SAK ETAP on SMEs; reveal obstacles in the implementation of SAK ETAP on SMEs; prepare and develop guidelines based SAK ETAP accounting process for SMEs. This study used a qualitative approach. The population was MSMEs in the village Gembongsari. This study sample of 30 SMEs. Data collection techniques used were interviews, questionnaires and Forum Group Discussion. The results of indicate that SMEs do not require accounting information and stated that it is difficult to perform the accounting records with any limitations. Moreover, the need in the organization of accounting records is considered a waste of time and cost. Respondents recognized the importance of accounting records and preparation of financial statements in support of the sustainability of the company, but have not applied in accordance with SAK ETAP due to various constraints. SMEs in the village Gembongsari yet to implement appropriate accounting standards and has not been used optimally accounting information. 

MEMBANDINGKAN REFORMASI PAJAK PENGHASILAN DI INDONESIA DAN SINGAPURA MENGGUNAKAN PENDEKATAN LUDER’S CONTINGENCY MODEL

UNEJ e-Proceeding 2016: Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UNEJ e-Proceeding

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Abstract

This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Luder’s Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. This study uses literatures which analyzed into Luder’s Contingency Model. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Luder’s Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, tax reform in Singapore is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.

AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

The purpose for this research is to test knowledge,number’s client, peer review to audit quality auditors working in KAP East Java. In this research, we use profesionalisme as Control variable. This study population was auditor’s working in KAP East Java of 610 independent auditor. The sampling used in this study purposive sampling method. Source of data is primary data, obtained from distributed questionares directly and email to auditors working in KAP East Java. This study used multiple regretion analysis to analysis data with the help of the program SPSS 22 edition. The results obtained in this study knowledge, number’s client, and peer review has a positive effect on audit quality auditors working in KAP East Java. For control variable, the results obtained is Profesionalisme has a positive effect on audit quality auditors working in KAP East Java. The results of this study are expected to increase the trust of stakeholders to independent auditors on the quality of the audit. High audit quality reduce asymmetric information and information of the financial statement becomes more relevant and reliable as a basis for decision making.Keyword : Knowladge, Number’s Clients, Peer Review, Audit Quality

MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

APAKAH MANAJEMEN LABA TERMASUK KECURANGAN ? : ANALISIS LITERATUR

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Many maintain that earnings management is harmful. This literature study explains and describe the issue from the outside perspective of earnings management. This research  method  used  qualitative  with  literature  study. The  results  of  this  study  are Earnings management is not a fraud. Fraud is an “act of criminal deception” or a “deceitful  behavior  which  may  be  punished  by  law”.  Earnings  management  is within legitimate constraints, implying that the deviation of reported earnings from underlying  or  economic  earnings  due  to  earnings  management  is  legitimate  or authorized by accounting standards  and corporate laws.  The results of this study contribute  as  add  to  the  treasury  of  financial  accounting  literature,  especially accounting  theory.  The  results  of  this  research  have  important  implication  for regulators  and  lawmakers.  Regulators  tend  to  regard  earnings  management  as harmful and in the need of immediate remedial action.

Pengaruh Profit Loss Sharing Funding Ratio dan Profit Loss Sharing Financing Ratio Terhadap Profitabilitas Bank Umum Syari’ah di Indonesia dengan Efisiensi dan Risiko Sebagai Variabel Intervening

Jurnal Akuntansi dan Keuangan Vol 18, No 1 (2016): MAY 2016
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profit loss sharing funding ratio dan profit loss financing ratio terhadap efisiensi, pengaruh profit loss sharing funding ratio dan profit loss sharing financing ratio terhadap risiko; pengaruh efisiensi terhadap profitabilitas; pengaruh risiko terhadap profitabilitas; pengaruh profit loss sharing funding ratio dan profit loss sharing financing ratio terhadap profitabilitas perbankan syari’ah yang terdaftar di Direktori Perbankan Indonesia selama periode 2010-2014. Sampel penelitian dipilih meng­gunakan metode sensus. Data penelitian dianalisis menggunakan path analysis dengan bantuan program Partial Least Square (PLS). Hasil-hasil penelitian menunjukkan bahwa profit loss sharing funding ratio dan profit loss sharing financing ratio berpengaruh positif terhadap efisiensi perbankan syari’ah. Profit loss sharing funding ratio dan profit loss sharing financing ratio berpengaruh negatif terhadap risiko perbankan syari’ah. Efisiensi berpengaruh positif terhadap profitabilitas perbankan syari’ah. Risiko berpengaruh posisitif terhadap profitabilitas perbankan syari’ah. Hasil pengujian pengaruh tidak langsung juga menunjukkan bahwa efisiensi merupakan variabel intervening dalam hubungan antara profit loss sharing funding ratio dan profit loss sharing financing ratio terhadap profitabilitas. Semakin tinggi profit loss sharing funding ratio dan profit loss sharing financing ratio, semakin tinggi pengaruh terhadap profitabilitas perbanakn syari’ah. Namun, risiko bukan variabel intervening dalam hubungan antara profit loss sharing funding ratio dan profit loss sharing financing ratio.

TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Agency theory has been used by researchers in accounting, economics, finance, marketing, political science, organizational behavior, and sociology. However, this theory is still surrounded by controversy. The purpose of this study is to describe the contribution of agency theory to organizations with a positivist and principalagent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives

COMMUNITY PRACTICE UNTUK PERFORMANCE DAN PENDAPATAN MASYARAKAT LOKAL DESA WISATA

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

This study aims to find out the role of community practice in improving the performance of lokal communities and the income of lokal communities in Kemiren Village. This village is one of the villages targeted by the development of tourism villages by Banyuwangi Regency in line with the Ministry of Tourism program which made Banyuwangi the target of developing tourism villages. This research is a qualitative descriptive study using observation, interviews with stakeholders including village heads, BUMDes, members of the tourism conscious community with data reduction, data presentation and drawing conclusions. This study found that community practice in Kemiren Village was considered successful even though it was not maximal in improving the performance of communities around tourist villages by improving the mindset to develop to support the development of tourism villages without forgetting to preserve the environment, maintain the original culture of the village. traditional clothes for school children and civil servants on certain days, as well as contributing to increasing the income of lokal people even though the activities carried out by this community have not completely eliminated the unemployment rate or opened new jobs. This research is expected to contribute as an evaluation material that can be used by the tourism conscious community, the Village Head, other related parties to take steps to maximize existing human and natural resources, and become a reference for the development of further research