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All Journal Jurnal Akuntansi dan Keuangan Journal of Accounting Taxing and Auditing (JATA)
Chairul Anwar
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Effect of Firm Size and Corporate Governance Practice Earning Management Chairul Anwar; Damabrata Anugrah
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.575

Abstract

The purpose of this study demonstrate empirically the effect of firm size proxied by total assets andtotal sales as well as corporate governance mechanisms are proxied by the proportion of independent directors, the size of the board of directors and audit committee size of the earnings management practices in companies listed on the Indonesia Stock Exchange. This population is the entire manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013 years. Companies that were sampled 24 companies and the number of observations made during the years2009 to 2013 are 120 items observation. Methods of data analysis in this study using multiple linear regression. Based on the test results obtained by the value of R2 value of 0.516, which means, 51.6% of earnings management variables can be explained by the variable size of the company, the proportion of independent directors, the size of the board of directors, and the size of the audit committee. While the remaining 48.4% is explained by other factors that are not tested in the research. Based on the results of statistical tests showed that only the variable size of the board of directors who have no effect on earnings management, whereas the variable total assets, number of sales, the proportion of independent directors and audit committee size negatively affect earnings management.
Pengaruh Profesionalisme Auditor Dan Komitmen Organisasi Terhadap Kinerja Internal Auditor Chairul Anwar; Tiya Agustina
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.543

Abstract

This research aims to find out whether the auditor's professionalism and organizational commitment affect the performance of the internal auditor. The population in this research is the internal auditor at industrial enterprises in the province of Lampung, the data collected by sending a questionnaire to the internal auditor of the industrial enterprises in the province of Lampung. Questionnaire sent as many as 72, of the 72 deployed only 56 questionnaire questionnaire return and declared complete and eligible for further processing. The methods used to test each hypothesis is the Test T. The results of this research indicate that all hypotheses are built can be received, the results of this study support the H1, H2, and H3. This suggests that professionalism in a positive effect on the performance of the internal auditor, the Organization's commitment to a positive effect on the performance of the internal auditor, collectively the same professionalism and commitment to the Organization's positive effect on the performance of the internal auditor.
Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan (Studi Kasus pada PT. Gramedia Asri Media Bandar Lampung) Herry Goenawan Soedarsa; Chairul Anwar; . Shanti
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.448

Abstract

PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable.
Pengaruh Motivasi Auditor Dan Kompleksitas Tugas Terhadap Kinerja Auditor Studi Kasus Pada Kinerja Auditor di BPKP Provinsi Lampung . Supratomo; Surya Indah Sari; Chairul Anwar
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.211

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah motivasi auditor dan kompleksitas tugas berpengaruh terhadap kinerja auditor, serta untuk membandingkan antara teori-teori yang didapat penulis selama diperkuliahan dengan praktek yang dilakukan di kantor BPKP Provinsi Lampung. Dalam menganalisis permasalahan di atas digunakan alat analisis secara kualitatif yaitu analisis menggunakan tabulasi-tabulasi untuk membandingkan antara teori dan data / fakta yang ada. Kemudian hasil analisis dideskripsikan untuk menarik suatu kesimpulan. Dan dengan menggunakan analisis secara kuantitaf yaitu analisis yang menggunakan beberapa variabel (bahkan satu variabel saja) tetapi cenderung memerlukan jumlah unit analisis (sampel) yang banyak, bahkan sama dengan populasinya. Dari kesimpulan di atas, saran yang dapat diberikan adalah motivasi auditor yang diberikan kepada auditor tetap dipertahankan, karena motivasi seseorang tergantung pada reward dan punishment yang diberikan kepada auditor. Dan kompleksitas tugas yang ada hendaknya dapat lebih diperhatikan oleh organisasi agar setiap auditor dapat lebih meningkatkan prestasi kerja. Serta terwujudnya kinerja auditor yang berkualitas dan profesional ditentukan oleh keahlian dan keterampilan dari masing-masing auditor. Untuk itu disarankan agar organisasi dapat mengarahkan anggotanya dengan membuat pembagian tugas yang jelas kepada para auditor.
Pengaruh Brand Image, dan Lapangan Pekerjaan Terhadap Keputusan Mahasiswa untuk Memilih Jurusan Akuntansi pada Perguruan Tinggi yang Ada di Bandar Lampung Chairul Anwar; Fredi Budiman
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.759

Abstract

Education is one of the most important priority for most people. Most of the people have hope to be able to continue and complete their education to the highest level. It is undeniable that the provision for the world of work is to have a higher education. But in the process to continue their education to a higher level will be faced with a variety of considerations, namely the quality of the brand image of the majors and jobs after completing education. This study demonstrated for the influence of brand image and employment of the decision to choose accounting majors at the College in Bandar Lampung. The analytical method used is multiple linear regression analysis partially by the number of respondents comprised 100 students from each of the 20 students from universities in the city of Lampung. Data collection techniques used in this research is through field studies, literature studies and questionnaires. Based on the results of the discussion can be concluded that partial denagn directly using the t test, it appears that the hypothesis testing results show the brand image t value amounted to 12.589> 1.661 t table with a level of significance 0.000 <0.05, which means that the hypothesis in this study refused Ho and accept Ha. It can be concluded that the "brand image has a positive influence on the student's decision". And that the results of hypothesis testing showed Jobs t value of 5.156> 1.661 t table with a level of significance 0.000 <0.05, which means that the hypothesis in this study reject Ho and accept Ha. It can be concluded that the "Jobs has a positive influence on the student's decision".
Analisis Penggunaan Anggaran Biaya Administrasi Umum Dan Efisiensi Terhadap Peningkatan Kinerja Supervisor (Studi Kasus pada PT. Lautan Teduh Interniaga Bandar Lampung) Chairul Anwar; Yunita Sari; Tina Miniawati Barusman
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.225

Abstract

The purpose and usefulness of this research is to determine how the role of a budget on performance the supervisor in the use of general administrative expenses on PT. Lautan Shady Interniaga and to find out what factors that affect the performance of the supervisor in the use of general administrative expenses on PT. Lautan Interniaga Shade, as well as thought-provoking contributions in conducting research related to the management and general administration cost budget planning, adding insight and knowledge that could be useful for those who need especially fellow students. PT. Lautan Shady Interniaga is a company that uses the General administrative expenses and is managed by a supervisor of finance and public administration section. Supervisor of finance and public administration section on PT. Lautan Shady Interniaga is assigned to merakapitulasi the sales and operational costs related to financing activities as a whole. General administrative expenses was issued within the framework of the supervision and administration of the services of any company functions. The efficiency of performance or whether the supervisor of finance and General Administration section can be seen from the results of its realization in general administrative expenses budget.
Pengaruh Persepsi Pengusaha Kecil Dan Menengah Mengenai Penggunaan Sistem Informasi Akuntansi (Studi Kasus pada Kota Metro) Goenawan Goenawan; Leni Marlina; Chairul Anwar
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.221

Abstract

Financial accounting information flow from smaller companies is very helpful to know how the development of the capital structure of the company, how, how much profit the company earned in a given period. Many small and medium enterprises have difficulties in understanding accounting information. The difficulties experienced by small entrepreneurs are generally not able to practice accounting information adequately. Seeing so much of the role and usefulness of accounting information in creating the current financial information to support the survival of (going concern), then through the secondary industry this study wanted to find out the extent of the influence of peneyelengaraan and the use of accounting information to small entrepreneurs perceptions on the accounting information.
Pemahaman Manajemen Perusahaan Tentang Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di Kota Bandar Lampung (Study Kasus di Kota Bandar Lampung) Thontowie Dauli; Andrian Wijaya; Chairul Anwar
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.226

Abstract

Bandar Lampung is one of a growing city in the economic field in the province of Lampung. One economic sector to support the development of such companies is corporate taxes. But the company is still a lack of awareness of the importance of understanding the tax laws and regulations, and compliance with corporate taxpayers understand. Yet by understanding the tax laws and compliance with corporate taxpayers, the company will also understand the obligations and rights as a taxpayer. The problems that the authors point out is how the understanding of the companys management of tax regulations on tax compliance entities in Bandar Lampung. The method used in this paper is a field of research questionnaires. And methods of analysis in this study is the method of qualitative analysis and quantitative analysis. From the analysis of qualitative and quantitative analysis and discussion, it can be concluded that the understanding of the companys management in the city of Bandar Lampung on tax laws on tax compliance bodies have a positive relationship, in which the Taxpayer Compliance significantly influenced by the understanding of the Corporate Management Tax Regulation.
Analisis Pengungkapan Akuntansi Lingkungan Terhadap Pertanggungjawaban Sosial Industri Kimia (Studi kasus Pada Sosial Industri Kimia di Kota Bandar Lampung) Rosmiaty Tarmizi; Devi Octavianti; Chairul Anwar
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.217

Abstract

The chemical industry is inseparable from the existing environmental problems and is influenced by several factors. The purpose of this study is to determine whether those factors that exist within the company, which is in the possession of diproksikan management, leverage, the size of the company, affecting the social profitability of a companys disclosure. Disclosure of corporate social pengkomunikasian need to be done as a form of social and environmental impacts of economic activities of the organization with respect to specific stakeholder groups, to the community as a whole. The sample in this research is chemical industry company in Bandar Lampung. In the processing of data of this study, the authors used a CUCKOLD KELLY WELLS with program testing multiple linear regression. From the research we can note that the ownership of the management, the level of leverage, size and profitability of the company, affecting the social accountability.
Analisis Sistem Pengendalian Intern Atas Penjualan Dan Penerimaan Kas Studi kasus Pada PT. Senjaya Rezeki Mas di Bandar Lampung Hassan Basrie; Fahri Fuady; Chairul Anwar
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.208

Abstract

Tujuan dari penulisan ini adalah membuktikan Berhasil atau tidaknya pengelolaan perusahaan pada umumnya ditandai dengan kemampuan manajemen dalam mengendalikan kegiatan operational perusahaan, agar pelaksanaannya sesuai dengan perencanaan yang telah ditetapkan.Dengan sistem pengendalian intern yang baik, maka diharapkan pelaksanaan kegiatan operational perusahaan sesuai dengan rencana yang ada dan dapat memperkecil tindakan – tindakan yang merugikan perusahaan, sehingga tujuan yang direncanakan dapat tercapai dengan baik.Analisis Sistem Pengendalian Intern atas penjualan dan penerimaan kas dapat memberikan informasi tentang prinsip-prinsip pengendalian atas penjualan dan kas perusahaan, sehingga tindakan-tindakan yang merugikan perusahaan (yang berhubungan dengan penjualan, dan penerimaan kas) dapat ditekan.
Co-Authors . Rinna . Shanti . Supratomo Andrian Wijaya Damabrata Anugrah Devi Octavianti Fahri Fuady Fredi Budiman Goenawan GOENAWAN Hassan Basrie Herry Goenawan Soedarsa Indrayenti Indrayenti Iskandar Ali Alam Leni Marlina Lidia Fasi Ashari Rosmiaty Tarmizi Surya Indah Sari Thontowie Dauli TINA MINIAWATI Tiya Agustina Yen Yen Yunita Sari