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Pengaruh Agency Costs terhadap Kebijakan Dividen Perusahaan-perusahaan Go Public di Bursa Efek Jakarta Handoko, Jesica
Jurnal Widya Manajemen & Akuntansi Vol 2, No 3 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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At the real world, the managers and investors are typically not the same people. Oftenly, they don't access the same information these differences frequently cause conflicts between management and investors as owners especially in large firms where managers and owners have different incentive. The cost of problems and conflicts resulting from the separation of the firm or these agency problem is called agency costs. Agency factors that creates agency costs in this research consist of insider ownership , dispersion of ownership , free cash flow and collaterizable assets. Theoritically, dividend policy can be used as one of the mechanisms to reduce the agency problem. This paper investigates the influence of agency costs on dividend policy of companies listed on Bursa Efek Jakarta during the early years of economic crisis (199E - 1999) to see whether that four factors influence dividend policy.

CONTINUOS ONLINE AUDITING DAN CONTINUOUS ASSURANCE : EVOLUSI JASA AUDIT MASA MENDATANG ., Ariston; Handoko, Jesica
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholdersâ€™ need which auditors must be responsible as well.

TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3 Linggardjaja, Irene Kristanti; Handoko, Jesica; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol 4, No 2 (2012)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for managementâ€™s deci-sion making. The traditional and ABC methodâ€™s shortcoming had led expertise to develop a better cost calculation method, Time-Driven Activity-Based Costing (TDABC). These qualitative research objectives were to try out and compare TDABC method im-plementation to calculate product cost and customerâ€™s profitability in 2 stars and 3 stars hotel. The research objects are 88 Hotel Embong Malang Surabaya as 2 stars hotel and Grand Hotel Surabaya as 3 stars hotel. The research design is exploratory research with no hypothesis. This research used financial data and another qualitative data which are obtained directly through documenta-tion, interview, and direct observation in research objects. The data was analyzed by calculate product cost and customerâ€™s profita-bility with traditional method and TDABC method. The research results showed that TDABC method is more suitable for 3 stars hotel than 2 stars hotel in calculating product cost because of high diversity product in 3 stars hotel. The results also showed that TDABC method doesnâ€™t give a big impact in calculating customerâ€™s profitability due to low diversity customers in both research objects.

PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL Cahyadi, Riandy Sugiharto; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol 2, No 2 (2010)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

This study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance. The research objective was to determine the impact of (1) the budget participation with managerial performance; (2) organizational commitment to the relationship between budget participation with managerial performance; (3) leadership style on the relationship between budget participation with managerial performance and (4) environmental uncertainty on the relationship between the budget participation with performance managerial. The study respondents were middlelevel managers. Data collected is processed by regression analysis interactions between variables. The research results are (1) there is a positive impact of the budget participation on managerial performance, (2) the influence of the interaction between organizational com/llitment with budget participation on managerial performance, (3) the absence of interaction effects between leadership styles with budget participation on managerial performance, and; (4) the influence of the interaction between environmental uncertainty with budget participation on managerial pelformance.

EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI Yanti, Devi; Handoko, Jesica; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol 7, No 1 (2015)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Tax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially. Accordingly, this study will evalu-ate the implementation of tax planning that has been done by PT. AAI as aluminum distributor company in Surabaya, in an effort to improve the efficiency of the burden of payment of Income Tax and Value Added Tax in accordance with prevailing tax regula-tions during 2012. Among the rules it is Law. 36 Year 2008 on Income Tax and Law. 42 Year 2009 on Value Added Tax. During this time , the implementation of tax planning efforts conducted by PT. AAI is not optimal. This research is a descriptive study with a case study approach. The data used in this study is qualitative data in the form of data that contains the condition of the company and quantitative data in the form of data in the form of documents, or the list of numbers that can be calculated. The data obtained from literature and field studies obtained through observation, interviews, and documentation. The results of the study showed that the costs incurred by the company and included in the Commercial Income Statement are not all included in the Fis-cal Income Statement and exempt income included as an addition to income tax. In addition, tax planning VAT is also not optimal because of the outstanding customer receivables can affect VAT payments and payments related to the effort creditable input VAT charged but not included. The evaluation results showed the company can improve the efficiency of the payment burden of Rp 8,358,357.00 Income Tax and Value Added Tax of Rp 1,073,209.00.

PENGARUH KEPERCAYAAN DAN TIPE STANDAR (US GAAP DAN IFRS) TERHADAP KEPUTUSAN INVESTOR NON PROFESIONAL Elyastuti, Cintya Cindy; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol 7, No 2 (2015)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Non-professional investor decisions are influenced by various factors. This experimental research is using 2x2 between subjects factorial design that aims to investigate the influence of type of standards (US GAAP and IFRS) and trust of the financial report-ing system to the decision of non-professional investors. Type of standard and trust of the financial reporting system are use to be independent variables, where the type of accounting standards is manipulated variable and trust of the financial reporting system is a measured variable. The instrument in this study using the example of experimental materials by Bailey and Sawers (2012) that adapted by researchers. Sixty-seven students magister of accounting (S2) Airlangga University Surabaya who analyzed two simi-lar companies are presented using either rules-based (US GAAP) and principles- based (IFRS) are available and complete. The analysis technique for hypothesis testing using Analysis of Variance (ANOVA) and t test. Results of the study after the trust are classified into more trust and less trust shows that the type of standard or trust alone does not affect investment decisions (alloca-tion of investment funds). Interaction between type of standard and trust influence investment decisions. However, non-professional investors are more trust and less trust in the current financial reporting system does not provide a different decision on the financial statements which use the principles-based and rules-based standards.

PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI Yudi, Antony; handoko, jesica
Jurnal Akuntansi Kontemporer Vol 10, No 1 (2018)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation. Other side there are internal factors from someone like Machievellian and Locus of Control which motivates taxpayer to tax planning. Taxpayer sometimes will obey to pay taxes, if they argue that tax system is not fair. So that, one of way to avoid taxes is tax planning. Taxpayer who can do tax planning is professional freelance. The research proved that the tax policy, tax laws have significant impact on tax planning individual taxpayer. Otherside, Machievellian, Locus of Control have not significant impact on tax planning individual taxpayer.

Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol 2, No 1 (2010)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Performance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (l) Outcome bias will have an impact on the perceived benefit of the investigation, (2) Investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. when managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation significantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately significant ant framing effect on higher performance.

PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN TANGGUNG JAW AB SOSIAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Anggono, Ricky Ivan; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol 1, No 2 (2009)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Corporate social disclosures are needed to communicate social and environmental effects derived from corporate's economic activities to stakeholders, to the interested parties. The degree of disclosure is affected by several factors, internally and or externally. The purpose of this research is focused on internal factors: profit and stock ownership. Profitability and stock ownership are predicted influence the degree of corporate social disclosure in mining companies. listed at Indonesian S'ock Exchange in 2005-2007, Intention of this research is to know 'whether profitability, institutional ownership and foreign ownership influence to level of corporate social disclosure. Corporate social disclosure done by companies in several areas of energy, health and safety at work, labor, product ana social activities, This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed llSlng linear regression and showed only profitability variable and foreign o',j/nership influenced corporate social disclosure significantly.

PENGARUH LABA, ARUS KAS dan ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PROSPECTOR dan DEFENDER Andreas, Lidya; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol 7, No 2 (2015)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Miles and Snow (1978, in Habbe and Hartono, 2001) classify corporate strategy into four typologies: prospector, defender, analyz-er, and a reactor where prospector and defender was at its extreme. Return the stock as a aims the investor will be different for the company due the defender and prospector how to operate the two companies mutually contradictory. This research aims to test the influence of earnings, cash flow, and economic value added of return stocks as an indicator for investors to predict the return on the companyâ€™s stock prospector and defender. This empirical study using consolidated financial report data and information from the Indonesian Capital Market Directory for all manufacturing companies listed on the Indonesian stock exchange. A grouping of companies in the prospector and defender using common factor analysis in accordance with previous research. Earnings, cash flow, and EVA is measured by the weighted average of ordinary shares outstanding. The results showed that only the operating cash flow has the effect on the return on the companyâ€™ stock prospector. While in the company of a defender, all variables have no effect on the return of shares. This shows there are still many other variables that can affect the return of shares. In addition the research indicates that the use of the strategy of the prospector and defender influencing variables can be the main indicator in predicting the return of shares.

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