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PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT

Setyabudi, Teguh Gunawan

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient. 

KETEPATAN MODEL ALTMAN, SPRINGATE, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS

Edi, Edi, Tania, May

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

This study aims to identify and analyze the accuracy models of financial distress between the model results of Altman, Springate, Zmijewski, and Grover. The model used by investors, creditors and the company itself who will invest in the company and evaluate the financial performance. Samples from this study are 1.321 firm-year, collected from Indonesia Stock Exchange for the period 2012-2016 and were selected using purposive sampling method. The data used in this study are financial reports of each company. The data obtained were tested with logistic regression. This study shows that the model of Altman, Springate, Zmijewski, and Grover has a significant impact and can be used for predicting the condition of financial distress. However, the Springate model is the most appropriate model for predicting the condition of financial distress because it has the highest level of coefficient determination compared to other models.

PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

Paputungan, Rahmita Dwinesia

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going concern of their client’s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010–2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH RATIO INDEX PADA PABRIK CAMBRIC YOGYAKARTA

Iswanaji, Chaidir

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

Laporan keuangan palsu sekarang ditempatkan di bawah pengawasan publik yang lebih besar menyusul bertambahnya perusahaan yang kolaps karena kecurangan manajemen dengan kerugian rata-rata sebesar 5% dari pendapatan (ACFE, 2014). Usaha kecil dan menengah juga terancam oleh kegiatan penipuan dan statistik menunjukkan bahwa perusahaan dengan karyawan kurang dari 100 orang mengalami lebih banyak kasus penipuan daripada perusahaan yang lebih besar (ACFE, 2008). Sebagian besar perusahaan industri tekstil di Indonesia berskala kecil dan menengah menanggung beban yang lebih besar dan menghadapi risiko kecurangan keuangan yang lebih tinggi. Tindakan mencegah kecurangan sangat penting, namun dengan sumber daya yang terbatas tentu tidak bisa mendeteksi secara efektif. Penelitian ini menilai kemungkinan adanya laporan keuangan palsu di perusahaan tekstil di Yogyakarta menggunakan tiga analisis statistik yaitu model Beneish, Altman Z-Score dan Financial Ratio. Hasil penelitian ini menunjukkan bahwa ada zona berisiko yang perlu diselidiki lebih lanjut oleh pihak manajemen. Disarankan agar perusahaan membuat unit audit internal untuk memberikan kepastian atas operasi perusahaan, ketepatan pelaporan keuangan dan kepatuhan terhadap peraturan.

KOMPETENSI, INDEPENDENSI, DAN MOTIVASI SEBAGAI DETERMINAN KINERJA AUDITOR INTERNAL PEMERINTAH

Agustina, Lisa, Sulardi, Sulardi

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and the function as well as possible so the achievement of local government objectives can be implemented accountably.Keywords: competence, independence, motivation, auditors’ performance

ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES

Ulum, Ihyaul, Amdini, Ismi’ Nor, Setyawan, Setu, Mohamed, Nafsiah

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital.  The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.

PENGARUH EFEKTIFITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS

Rahmawati, Evi, Herlambang, Prasetya

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

This study examines the effect of the size of the audit committee, the independence of the  audit committee, frequency of meetings; financial literacy; liquidity; leverage and profitability towards company’s financial distress. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX), Malaysia Stock Exchange (KLSE) and Singapore Stock Exchange (SGX) period 2014-2015. The number of manufacturing companies that is used in this study comprises of 124 Indonesian companies; 138 Malaysian companies and 98 Singapore companies. This study also analyzes the effect of company’s financial distress towards the possibility of fraud. The results of this study shows that there is a significant positive effect of leverage towards financial distress in Indonesia and in Singapore. There are differences in factors affecting financial distress in Indonesia and Malaysia. There are differences in factors affecting financial distress in Indonesia with Singapore. As for the size of the audit committee, the independence of audit committees, frequency of meetings, financial knowledge, liquidity, and profitability do not affect significantly towards company’s financial distress.

DETERMINAN EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN PENYERAPAN ANGGARAN DI PEMERINTAH DAERAH

Pratama, Novrian Dandi, Abdurahim, Ahim, Sofyani, Hafiez

Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

This study aims to attempt influence of  Understanding, Training, and External Pressure to the Effectiveness of Performance-Based Budgeting Implementation and Budget Realization in Province Government of Yogyakarta Special Rebion. Respondents representing the sample are head, secretary, expense treasurer, and head of planning subdepartment of agency at Local Government Unit (SKPD). Data was obtained by questioner dispersion technique to respondent. The collected quistioner was 113. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that education, understanding, training, and external pressure are the factors that have significant effect on the effectiveness of performance-based budgeting implementation. For budget realization, the understanding and effectiveness of performance-based budgeting implementation are two aspects that have significant effect.

MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI

Farida, Wiwik Mukholafatul

Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Understanding role awareness is inseparable from the experience, assessment, and perspective accounting educator’s.Keyword: Role, Accounting Educator, Phenomenology

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation

Surmayanti, Reni, Sudarma, Made, Roekhudin, Roekhudin

Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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Abstract

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).