Jurnal Riset Akuntansi Dan Bisnis Airlangga
Published by Universitas Airlangga
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PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA

Dwiyanti, Kadek Trisna, Astriena, Meyta

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

This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit committeeís number of meetings. Earnings management as a dependent variable is measured by discretionary accrual as a proxy of earnings management. This study also uses leverage and size as control variables. The sample of this study are 81 manufacturing companies listed on Indonesia Stock Exchange (IDX) with data for a period of 2 years (2015-2016). Using multiple linear regression, this study finds family ownership, audit committee size, accounting expertise of audit committee and audit committeeís number of meetings have a negaticve effect on earnings management. This study contributes to the existing literature by providing new result related to the influence of family ownership and audit committee characteristics on earnings management practice. In addition, this study offer some useful insights for policy maker in determining the most effective policy to reduce earnings management.

ERP SYSTEM ADOPTION DETERMINANTS

Aini, Suci Nur, -, Isnalita

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
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Penelitian ini menguji faktor-faktor yang mempengaruhi penggunaan Enterprise Resource Planning (ERP) di PT Kereta Api Indonesia area operasi 8 Surabaya. Responden penelitian ini sebanyak 70 pengguna sistem ERP. Pengujian hipotesis dilakukan menggunakan model SEM-PLS. Hasil penelitian ini menunjukkan bahwa karakteristik individu, karakteristik organisasi, dan karakteristik teknologi memiliki pengaruh positif yang signifikan terhadap manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP. Manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP memiliki pengaruh positif yang signifikan terhadap niat untuk menggunakan ERP. Persepsi kemudahan penggunaan ERP mempengaruhi secara positif dan signifikan terhadap manfaat yang dirasakan dari ERP. Sementara itu, niat untuk menggunakan ERP memiliki pengaruh positif yang signifikan terhadap penggunaan ERP. Hasil penelitian ini dapat digunakan sebagai pertimbangan untuk menilai efektivitas penerimaan implementasi sistem ERP. Selanjutnya, hasil penelitian ini juga dapat digunakan untuk meningkatkan pengembangan sistem ERP di masa depan.

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

Kurniawansyah, Deddy, Kurnianto, Sigit, Rizqi, Firdaus Aditya

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

FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY OF THE COMPANY AND ITS IMPACT ON INVESTOR REACTIONS

Budiman, Nita Andriyani

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, tipe kantor akuntan publik, dan konsentrasi kepemilikan terhadap pengungkapan tanggung jawab sosial perusahaan dan dampaknya terhadap reaksi investor. Populasi penelitian ini adalah 1.573 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Teknik pengambilan sampel menggunakan purposive sampling dan didapat 135 perusahaan. Hasil penelitian ini menunjukkan bahwa tipe kantor akuntan publik berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan sedangkan yang tidak berpengaruh yaitu ukuran perusahaan dan konsentrasi kepemilikan. Selain itu, pengungkapan tanggung jawab sosial perusahaan juga berpengaruh terhadap reaksi investor. Penelitian ini diharapkan menjadi pengembangan pengetahuan tentang pentingnya pengungkapan tanggung jawab sosial perusahaan di Indonesia serta dapat dijadikan sebagai bahan pertimbangan perusahaan dalam pembuatan kebijakan guna meningkatkan kepeduliannya terhadap lingkungan sosial.

COMMUNITY PRACTICE UNTUK PERFORMANCE DAN PENDAPATAN MASYARAKAT LOKAL DESA WISATA

A., Riski Isminar, Nuraini, Siti, Millati, Izzato, Kurniawansyah, Deddy

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

THE ROLE OF ISLAMIC FINANCIAL COOPERATIVE (BMT) IN POVERTY ALLEVIATION THROUGH EMPOWERING MICRO, SMALL, AND MEDIUM ENTERPRENEURS

Kamaliyah, Fitrah

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
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The purpose of this study to analyze the role of BMT on MSMEs quality of life by taking a case study of BMT Bina Umat Sejahtera in Yogyakarta city. A survey on 53 respondents was conducted on September-November 2015. Non-parametric tests were applied in this study to analyze correlation between variables and CIBEST, MSMPI and IPI MODEL were employed as poverty measurement tools. This study found that financing through the entrepreneurs was effective to increase their income. Age, duration of installment, financing amount, household income and expenditure before financing found as significant factors affecting to household income after financing. Overall, BMTís Performance was proven to be able change the quality of life of respondents in three models of poverty measurement positively. The results of this study are expected to BMT strategies so that financing customers can improve their standard of living as well as increase their level of spirituality

APAKAH MANAJEMEN LABA TERMASUK KECURANGAN ? : ANALISIS LITERATUR

Kurniawansyah, Deddy

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 1 (2018): Jurnal Riset Akuntansi dan Bisnis 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‚?Ě or a ‚??deceitful ¬†behavior ¬†which ¬†may ¬†be ¬†punished ¬†by ¬†law‚?Ě. ¬†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 CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI)

Anita Wijayanti, Endang Masitoh, Sri Mulyani,

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

The purpose of this research is to know the influence of institutional ownership, independent commissioner, audit committee and audit quality to tax avoidance at mining company listed on BEI year 2014-2016. The population of this study is mining companies listed on the BEI 2014-2016 as many as 46 companies. Sampling used in this research purposive sampling method. Data source is secondary data obtained from company website and BEI website (www.idx.co.id). This study uses multiple regression analysis to analyze data with the help of SPSS 21 edition program. The results of this study indicate that the variables of institutional ownership, audit committee and audit quality have significant influence on tax avoidance, while independent commissioner variable has no significant effect on tax avoidance. The results of this study are expected to be an additional consideration of the management in conducting tax avoidance is correct and efficient without violating applicable tax laws, and can provide additional information for users of financial statements in investment decision making.  

AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015

Himmah, Elok Faiqoh

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

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive method that aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia‚??s reforms on earnings quality ¬†

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK

Yuli Chomsatu Samrotun, Suhendro, Listyowati,

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

This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as independent variable and taxpayer compliance as dependent variable. Population in this research is all of individual taxpayer registered in KPP Pratama Surakarta with sample used is 100. This study used questionnaires as a research instrument prepared by using Likert scale then analyzed using multiple regression processed with SPSS 17. The results obtained are sunset policy, tax amnesty, tax sanctions, knowledge and understanding of taxes, and tax service has no effect on taxpayer compliance. While tax payer awareness affect taxpayer compliance. The results of this study is expected to be the development of knowledge about taxation, especially about taxpayer compliance in paying taxes. The results of this study are also expected to become a reference tax office to determine tax related policies to improve taxpayer compliance.