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INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288     EISSN : 23388137     DOI : -
Core Subject : Economy,
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 3, No 2 (2001): NOVEMBER 2001" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA Widyaningdyah, Agnes Utari
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2001): NOVEMBER 2001
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company´s value. This research is a replication from Dechow et.al (1996) who had tested causes and consequences of earnings manipulation in firms subject to AAER (Accounting and Auditing Enforcement Release) by SEC (Securities Exchange Commission). Purpose of this research is to give empirically evidence the influence of auditor reputation, board of directors, leverage, and public offering stock percentage at IPO time to the earnings management in initial public offering´s firms which was listed in Jakarta Stock Exchange at 1994 until 1997.Statistical analysis method used is multiple regression. This research´s result shows that leverage has significant influence to earnings management. It is mean that earnings management has a relation with external financing, especially debt. Abstract in Bahasa Indonesia : Earnings management merupakan tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraannya secara personel maupun untuk meningkatkan nilai perusahaan. Penelitian ini merupakan hasil replikasi dari penelitian Dechow et.al (1996) yang menguji sebab dan konsekuensi earnings management pada perusahaan yang menjadi subjek diberlakukannya AAER(Accounting and Auditing Enforcement Release) oleh SEC (Securities Exchange Commision). Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh reputasi auditor, jumlah dewan direksi, leverage, dan persentase saham yang ditawarkan kepada publik saat IPO terhadap earnings management pada perusahaan yang melakukan IPO (Initial Public Offerring) di Bursa Efek Jakarta pada tahun 1994 sampai dengan 1997. Metode analisis statistik yang digunakan adalah multiple regression. Hasil penelitian ini menunjukkan bahwa hanya faktor leverage yang berpengaruh signifikan terhadap earnings management. Hal ini berarti earnings management berkaitan dengan sumber dana eksternal khususnya utang yang digunakan untuk membiayai kelangsungan perusahaan. Kata kunci: earnings management, discretionary accruals, initial public offering (IPO), leverage
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TURNOVER INTENTIONS PADA STAF KANTOR AKUNTAN PUBLIK Toly, Agus Arianto
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2001): NOVEMBER 2001
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

The high level of turnover intentions by accountant staffs had raised the potential cost for public accountant firms. The prior research done by Suwandi and Indriantoro (1999) had succesfully identified the process of turnover intentions, which related to the antecedents and consequences of job insecurity. The responses of 30 accountant staffs from some public accountant firms to a questionnaire designed to measure variables were analyzed using a Pearson´s correlation coefficient. The result of this study was not generally consistent with Suwandi and Indriantoro (1999) because some hypotheses were rejected. This study identified that public accountant firm must be noticed organizational factors, such as organizational commitment, role conflict, role ambiguity, and organizational change. Abstract in Bahasa Indonesia : Tingkat keinginan berpindah yang tinggi para staf akuntan telah menimbulkan biaya potensial untuk Kantor Akuntan Publik (KAP). Penelitian sebelumnya yang dilakukan oleh Suwandi dan Indriantoro (1999) telah berhasil mengidentifikasi proses keinginan berpindah, yang berhubungan dengan anteseden dan konsekuensi dari ketidakamanan kerja. Respon 30 staf akuntan dari beberapa KAP terhadap kuesioner yang dibuat untuk mengukur berbagai variabel, dianalisis menggunakan kofisien korelasi Pearson. Hasil dari studi ini secara umum tidak konsisten dengan Suwandi dan Indriantoro (1999) karena ditolaknya beberapa hipotesis. Studi ini mengidentifikasi bahwa KAP harus memberi perhatian terhadap beberapa faktor organisasional, seperti komitmen organisasional, konflik peran, ketidakjelasan peran, dan perubahan organisasional. Kata kunci: konflik peran; ketidakjelasan peran; perubahan organisasional; ketidakamanan kerja; komitmen organisasional; keinginan berpindah.
THE APPLICATION OF E-COMMERCE IN SHIPPING AND WAREHOUSING INDUSTRY Santosa, Setyarini
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2001): NOVEMBER 2001
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

The implementation of e-business and e-commerce provide the value of virtual computer-based interactions and transactions. It causes the traditional value chain that revealed the sequentially flowed business process shifts to the customer-oriented value chain that are not sequential anymore. This paper will discuss about how the integration of e-commerce or e-business changes the way business work within its organization itself and between its trading partners and customers in the shipping and warehousing industry. It will be done in accordance to the strategy that is used by the company. Also, it will discuss the competitions in this industry at a glance. Since new business models are necessary to integrate e-commerce initiatives with overall business goals and strategy, then, this paper will take a closer look at the use of such technology to conduct business in order to be a leader in their industry and to leverage the business competitive advantages. How Fedex, as a leader in shipping and warehousing industry, build its e-commerce will be presented in detail to drive the readers understanding to this topic. Finally, this paper will discuss about its implication to the accounting profession.
PAJAK PENGHASILAN DALAM SEBUAH KEBIJAKSANAAN Mangoting, Yenni
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2001): NOVEMBER 2001
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Tax is a transfer of resources to the public sector under compulsion that taxable with tax regulation without receipt of a specific benefit of equal value, in order to accomplish some of a nation´s economic and social objectives. Collecting of tax should be based on equality concept. Indonesian tax system is based on the concept of horizontal and vertical equality. There is some tax policies in relation with Income Tax. They are kind of tax levied, who´s the taxpayer, which one will become tax objects, tariff of Income Tax and tax procedures. Abstract in Bahasa Indonesia : Pajak adalah iuran kepada negara yang dapat dipaksakan, yang terutang menurut peraturan perundang-undangan, tanpa mendapatkan prestasi kembali yang langsung dapat ditunjuk. Pajak digunakan untuk membiayai pengeluaran umum sehubungan dengan tugas negara untuk menyelenggarakan pemerintahan. Pemungutan pajak harus sesuai dengan prinsip keadilan. Sistem perpajakan Indonesia menganut prinsip keadilan horizontal dan keadilan vertikal. Ada kebijaksanaan-kebijaksanaan penting yang terkait dengan sistem perpajakan Indonesia. Kebijaksanaan tersebut adalah : jenis pajak yang akan dipungut, siapa yang menjadi subyek pajak, apa saja yang menjadi obyek pajak, tarif Pajak Penghasilan dan prosedur pajak. Kata kunci: pajak, prinsip kemampuan untuk membayar, benefit principle, keadilan horizontal, keadilan vertikal, obyek pajak, subyek pajak, tarif Pajak Penghasilan.
KAJIAN TERHADAP BEBERAPA METODE PENYUSUTAN DAN PENGARUHNYA TERHADAP PERHITUNGAN BEBAN POKOK PENJUALAN (COST OF GOOD SOLD) Setiawan, Juniady Slamed
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2001): NOVEMBER 2001
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Every company must generate financial statement, that provide information about income, changes in financial position to whom that concerned. In preparing financial statement, each company has a power to choose the accounting methods and technics that recommended by Financial Accounting Standard. Accounting policies adopted by firm has a substanstial impact in financial statement.Therefore the company that has equal performance will report different result.This article try to present the impact of choosing depreciation method in calculating cost of goods sold. Abstract in Bahasa Indonesia : Setiap perusahaan wajib menerbitkan laporan keuangan, yang memberikan informasi mengenai hasil usaha, perubahan posisi keuangan kepada pihak yang memerlukan. Dalam menyusun laporan keuangan, perusahaan memiliki keleluasaan untuk memilih metode dan teknik sepanjang metode yang dipilih tersebut ada dalam SAK (Standar Akuntansi Keuangan). Pemilihan metode akuntansi memiliki dampak yang sangat besar terhadap laporan keuangan yang dihasilkan. Dengan demikian dimungkinkan perusahaan yang sebenarnya memiliki kinerja yang sama dapat melaporkan hasil yang berbeda. Tulisan ini mencoba untuk mengetengahkan dampak pemilihan metode penyusutan terhadap perhitungan beban pokok penjualan (cost of goods sold). Kata kunci: metode penyusutan, beban penyusutan, aktiva tetap, beban pokok penjualan.

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