Articles
<![CDATA[AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE ]]>
<![CDATA[Bone, Hariman]]>;
<![CDATA[Affan, Nurita]]>;
<![CDATA[Bone, Hamid]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5625
<![CDATA[This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective states that such restriction could increase initial audit engagement costs instead and therefore decrease audit quality. Secondly, this study elaborates the phenomenon of pseudo auditor rotation which possibly misleads the calculation of auditor tenure in a company. This study utilizes 238 companies from various industrial sectors. The Regression test result shows positive association between real tenure and audit quality. Therefore, this result is in line with economic perspective which contradicts the restriction of audit tenure both on auditor and public accountant firms.]]>
<![CDATA[Dampak Pengumuman Covid-19 Terhadap Return Saham: Penelaahan Beberapa Sektor Industri ]]>
<![CDATA[Leni Sari]]>;
<![CDATA[Hariman Bone]]>
<![CDATA[ Akuntabilitas Vol 14, No 2 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i2.22362
<![CDATA[This Research is an event study that examine abnormal return difference before and after first announcement of covid-19 case in Indonesia. This Study use daily closing price data to calculate returns. We use 30 days estimation period and 20 days window period. The data collection method is purposive sampling. There are 64 companies that meet the establish criteria. Wilcoxon signed rank test and paired sample t-test were used to examine the difference in abnormal return before and after the covid-19 first case announcement in Hotel, Restaurant & Tourism, Banking and telecommunication sector. This study found that there was no difference in abnormal returns before and after the announcement of the first Covid-19 case in Hotel, Restaurant & Tourism and Banking sector. Furthermore, this study found differences in abnormal return before and after the announcement of the first covid 19 case in telecommunication sector. How to Cite:Sari, L., & Bone, H. (2021). Dampak Pengumuman Covid-19 Terhadap Return Saham: Penelaahan Beberapa Sektor Industri. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 269-278.]]>
<![CDATA[Dampak Keterlibatan dan Monitoring Terhadap Kecenderungan untuk Melakukan Eskalasi Komitmen ]]>
<![CDATA[Hariman Bone]]>
<![CDATA[ Akuntabilitas Vol 13, No 1 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i1.14486
<![CDATA[Balance scorecard (BSC) provides objective, measures, targets and initiatives within each perspective to support the achievement of the company’s vision and strategy. Management involvement in strategic initiatives setting in each perspective allows management to keep running the initiative even though the initiative hinders the achievement of goals. This study examined experimentally the effect of management involvement in strategic initiative setting and monitoring on escalation of commitment. We used 2 X 2 between subjects. The Anova result showed that management involvement could encourage participant in escalation of commitment for failed initiatives]]>
<![CDATA[PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA ]]>
<![CDATA[Hariman Bone]]>;
<![CDATA[Mahfud Sholihin]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2012.v16.i4.122
<![CDATA[This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation.]]>
<![CDATA[AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE ]]>
<![CDATA[Hariman Bone]]>;
<![CDATA[Nurita Affan]]>;
<![CDATA[Hamid Bone]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5710
<![CDATA[This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective states that such restriction could increase initial audit engagement costs instead and therefore decrease audit quality. Secondly, this study elaborates the phenomenon of pseudo auditor rotation which possibly misleads the calculation of auditor tenure in a company. This study utilizes 238 companies from various industrial sectors. The Regression test result shows positive association between real tenure and audit quality. Therefore, this result is in line with economic perspective which contradicts the restriction of audit tenure both on auditor and public accountant firms.]]>
<![CDATA[Kesadaran Publik di Indonesia: Survei Respons Publik terhadap Korupsi dan Peran Akuntan ]]>
<![CDATA[Hariman Bone]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v8i2.1917
<![CDATA[Tujuan penelitian ini menguji kesadaran dan persepsi publik terhadap korupsi di Indonesia, Negara yang dipandang oleh Transparancy International memiliki level korupsi yang menurun. Penelitian ini menggunakan pendekatan survei berbasis kuantitatif. Terdapat 528 responden yang berpartisipasi dalam survei ini. Hasil penelitian menunjukkan bahwa korupsi (83,52) dan ketidakstabilan politik merupakan isu utama di Indonesia. Lebih lanjut, faktor utama yang menyebabkan korupsi adalah lemahnya regulasi dan ketidakefektifan birokrasi. Terakhir, responden lebih percaya pada lembaga pendukung penegak hukum (PPATK, BPK dan BPKP) daripada penegak hukum (KPK, Kejaksaan, Polri dan MA). Temuan yang disajikan dalam studi ini bertolak belakang dengan hasil Transparansi Internasional yang menunjukkan korupsi di Indonesia semakin berkurang, sedangkan menurut responden mayoritas setuju korupsi justru semakin meningkat di Indonesia.]]>
<![CDATA[Bahasa Inggris Bahasa InggriFinancial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Explorations ]]>
<![CDATA[Yunita Fitria]]>;
<![CDATA[Ferry Diyanti]]>;
<![CDATA[Hariman Bone]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p04
<![CDATA[The pandemic of Covid-19 influences the behaviour of worship places in doing their accountability. Indeed, it is difficult to trace the truth of the source and amount of the donated funds. The study's objective is to explore the accountability mechanisms of places of worship by exploring them in the context before and during the COVID-19 pandemic. The study is also to explore the religiosity and humanistic side of financial managers in running their duties at the mosque. This research is qualitative research using a phenomenological approach with semi-structured interview methods. This study found that accountability before and during the pandemic has a similar practice in terms of financial accountability. Interestingly, an increasing source of funds was found during the pandemic. There is additional shopping for Wi-Fi to support the mosques’ activities. The accountability of mosque financial management consists of religious (self-connection with God) and humanism (honest, trusting and responsible). Keywords: accountability, covid-19 pandemic, mosque, religiosity, humanist]]>
<![CDATA[Facing Ethical Dilemmas as Professional Accountants in the Future: Do They Aware? ]]>
<![CDATA[Ferry Diyanti]]>;
<![CDATA[Hariman Bone]]>;
<![CDATA[Mega Norsita]]>;
<![CDATA[Eka Febriani]]>;
<![CDATA[Puspita Ningsih]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v5i3.1840
<![CDATA[Accountants often face ethical dilemmas, so appropriate ethical decisions and actions are needed. Accounting students must be able to identify ethical dilemmas. This study aims to get an overview of the ability of accounting students to identify the ethical dilemmas faced. This research uses an exploratory method through an in-depth interview with internship accounting students in government and private institutions. The results showed that students currently participating in the internship program could feel and identify ethical dilemmas in their work. They can identify the procurement of equipment and services used for personal purposes, empty notes, and the fraudulent in preparation of financial statements. However, factors of superior pressure, position in work, work environment and organizational culture force them to remain silent and or carry out the ethical dilemma practices they face. These results show that business ethics learning methods have not been able to encourage interns to make decisions and take ethical actions. Keywords: Accounting Students, Ethical Decisions and Actions, Ethical Dilemmas, Moral Awareness, Internships.]]>
<![CDATA[EKSPLORASI MOTIVASI, ORANG TUA DAN THINKING STYLE TERHADAP PERFORMA AKADEMIK MAHASISWA AKUNTANSI ]]>
<![CDATA[Hariman Bone]]>;
<![CDATA[Daniel Minggu]]>
<![CDATA[ JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 16 No 2 (2022): SEPTEMBER 2022 ]]>
Publisher : <![CDATA[Economic Education, University of Jember ]]>
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DOI: 10.19184/jpe.v16i2.33777
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh motivasi belajar, peran orang tua dan thinking style terhadap performa akademik mahasiswa akuntansi. Penelitian ini dimotivasi oleh prestasi akademik Indonesia yang berada pada tingkatan terendah di Asia Tenggara dan peringkat 10 terbawah dari 79 negara yang disurvei pada tahun 2019. Penelitian ini mengumpulkan data melalui survei. Jumlah responden yang diperoleh adalah 126 mahasiswa aktif prodi S1 Akuntansi angkatan 2017, 2018, dan 2019 di Universitas Mulawarman. Pengolahan data menggunakan SmartPLS versi 3.2.9. Penelitian ini menggunakan learned needs theory, social pressure theory dan teori kognitif untuk mendeskripsikan faktor yang mempengaruhi performa akademik mahasiswa. Hasil penelitian menunjukkan bahwa motivasi belajar dan thinking style berpengaruh positif dan signifikan terhadap performa akademik mahasiswa, namun penelitian ini tidak menemukan pengaruh signifikan peran orang tua terhadap performa akademik mahasiswa. Hasil penelitian ini berimplikasi pada pentingnya peran dosen untuk memotivasi mahasiswa dalam proses pembelajaran. Selain itu, dosen perlu untuk memberikan kasus-kasus guna merangsang pola thinking style mahsiswa agar dapat meningkatkan performa akademiknya.]]>
<![CDATA[PENGARUH KEPERCAYAAN DAN LOVE OF MONEY TERHADAP KEPATUHAN PAJAK SUKARELA DAN PAKSAAN ]]>
<![CDATA[Hariman Bone]]>;
<![CDATA[Desi Indriani]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The purpose of this research is determining the effect of trust and love of money on voluntary and enforced tax compliance of individual taxpayers in Samarinda. The population in this research are individual taxpayers in Samarinda. Based on data from KPP Pratama Samarinda, there were 15.461 individual taxpayers registered in 2019. Sampling was conducted using a simple random method. The number of respondents in this study are 355. The primary data collection method used was a survey method. This study analyses the data using WarpPls 7.0 software. The result show that trust has a positive and significant effect on voluntary tax compliance. Meanwhile, the trust has no significant effect on enforced tax compliance. Love of money has a positive and significant effect on enforced tax compliance, but has no significant effect on voluntary tax compliance.]]>
