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THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Lidya Agustina; Christine Dwi KS; Setyo Tin
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.83

There have been some studies related to the moral consideration by the students of accountingor auditors as well. For that reason, some factors affecting the decision making by thisprofession is important to be studied. This study investigates whether the professional contextof accounting ethical dilemmas influences accounting students moral reasoning. In betweensubjects experiment, 110 accounting students from a private-accredited university in Bandung,responded to ethical dilemmas faced by either auditors or corporate accountants designedto measure their deliberative moral reasoning. As expected, students in the audit conditionexhibited significantly higher deliberative moral reasoning than students in the corporateaccounting condition. This result are consistent with accounting students having moreaudit based ethical knowledge structures which do not flexibly transfer to resolving ethicalissues in the corporate accounting context.

Peranan Sistem Informasi Akuntansi Penggajian dan Pengupahan Guna Mendukung Ketepatan Hasil Penghitungan Gaji dan Upah Lidya Agustina; Robertha Titik
Jurnal Akuntansi Vol. 2 No. 2 (2003)
Publisher : Universitas Kristen Maranatha

Perusahaan pada umumnya membutuhkan sumber daya manusia yang memiliki keahlian teknis serta sikap moral yang baik, tetapi untuk dapat memiliki sumber daya manusia yang berkualitas diperlukan biaya yang tidak sedikit, karenaperusahaan harus memberikan kompensasi yang sebanding dengan kinerja karyawannya. Gaji dan upah yang diberikan kepada karyawan merupakan bentuk kompensasi yang diberikan perusahaan atas kinerja karyawan, selain itu gaji dan upah juga dapat mendorong kinerja karyawan, sehingga perusahaan dituntut untuk memberikan gaji dan upah kepada karyawan dalam jumlah yang tepat dan pada waktu yang tepat. Berkaitan dengan hal tersebut, maka perusahaan membutuhkan suatu sistem penggajian dan pengupahan yang dapat memberikan informasi pokok mengenai data kepegawaian yang diperlukan sebagai dasar penghitungan gaji dan upah karyawan. Berdasarkan hasil penelitian dan pembahasan, maka dapat ditarik kesimpulan bahwa sistem informasi akuntansi penggajian dan pengupahan dapatberpengaruh terhadap ketepatan hasil penghitungan gaji dan upah. Penelitian dilakukan pada PT. “X” yang bergerak dibidang perhotelan.Kata Kunci : Sistem Penggajian & Pengupahan, gaji dan upah.

Pengaruh Work-Family Conflict terhadap Job Satisfaction dan Turnover Intention pada Profesi Akuntan Publik Lidya Agustina
Jurnal Akuntansi Vol. 7 No. 2 (2008)
Publisher : Universitas Kristen Maranatha

This study examines the source of work-family conflict and their association with job outcomes in the accounting profession. One source of work-family conflict, work interfering with the family (WIF, is found to significantly relate to job satisfaction, but not significantly related to turnover intentions. Another source, family interfering with work (FIM is not significantly related to either job satisfaction or turnover intentions.Key Words: work-family conclict, job satisfaction, turnover intentions

Contextual Teaching Learning Inovasi dalam Strategi Pembelajaran di Bidang Pendidikan Akuntansi Christine Dwi; Lidya Agustina
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

The aims of educational strategy is to help students see meaning in the academic material they are studying by connecting academic subject with the context of their dailylives. Contextual teaching & learning is one of the learning strategies, that is a new strategy who help help students see meaning in the academic material they are studyingby connecting academic subject with the context of their daily lives, and the lecturers being the facilitator. For the future contextual teaching & learning is expected to renewal accounting educational system in Indonesia. To achieve contextual teaching & learning aims the system and composes the following eight components : making meaningfull conections, doing significant work, selfregulated learning, colaborating, critical and creative thinking, nurturing the individual, reaching high standards, using autentic assessment. Another component to completed the learning strategy, need Emotional Quotient (EQ) of the student self, because of that student will be motivated and meaning academic material.Keywords : learning strategy, contextual teaching & teaming, emotional Quotient.

Pengaruh Informasi Laba Akuntansi Terhadap Abnormal Return pada Perusahaan yang Tergabung Dalam Indeks LQ45 Lidya Agustina; Ferlysia Kianto
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

The purpose of financial information test is to see how the reaction from the announcement. If the announcement have some information, the market is expected to be react at the time of announcement. This reaction can be measured with abnormal return. An announcement that have information will give abnormal return to the market. On the other hand an announcement that didn’t have information will not give abnormal return to the market. This research is purpose to examine that accounting earnings information effect to abnormal return. The sampling technique was purposive sampling method with the acquisition of the final sample of 45 companies LQ45 listed in Indonesia Stock Exchange in 2010. Data were tested using normality test, autocorrelation, outlier test and analyzed using linear regression. Result showed there is an significant effect between earnings variable toward abnormal return. In this research, periods that was used is five days before announcement until five days after the announcement.

Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan dan Audit Terhadap Persepsi Etika Mahasiswa yang Dimoderasi oleh Kecerdasan Kognisi dan Kecerdasan Emosional: Studi Eksperimen Semu Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.

Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha) Christine Dwi K. S.; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make budgeting. This method that is used in this research is causal. Sampling technique employed in this research is purposive random sampling. It is using simple regression analysis to examine the effect participation budgeting on job relevant information and asimetry information as a moderated variable, and effect of participation budgeting and information asimetry on budget slack and job relevant information as a variabel mediating. This result of this research shows that participation budgeting give positive effect to job relevant information and information asimetry as moderating variable, and participation budgeting and information asimetry have negative effect to budget slack and job relevant information as a mediating variable. Increasing on the participation budgeting and information asimetry and job relevant information, will effect decreasing on budget slack. Keywords: participation budgeting, information asimetry, job relevant information, budget slack

Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance

Pengaruh Orientasi Profesional terhadap Konflik Peran: Partisipasi Anggaran dan Orientasi Tujuan Sistem sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di DKI Jakarta dan Bandung) Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with role conflict correlation. Keywords: professional orientation, budgetary participation, system goal orientation, role conflict.

Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kepuasan Kerja dan Kinerja Auditor (Penelitian pada Kantor Akuntan Publik yang Bermitra Dengan Kantor Akuntan Publik Big Four di Wilayah DKI Jakarta) Lidya Agustina
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

The purpose of this research is to analyze and examine the hypothesis The Effect of Role Conflict, Role Ambiguity, and Role Overload on Job Satisfaction & Performance of junior auditor who work at Public Accountant Firm that has cooperation with big four Public Accountant Firms in DKI Jakarta simultaneously or partiality. This research performed at 93 junior auditors who work in between one until three years at public accountant firm that has cooperation with big four public accounting firms in DKI Jakarta at 2008. The research method that used in this research is descriptive analysis. Sampling technique employed in this research is by using simple random sampling. The time of research is cross-sectional. This research also using path analysis to analyze datas. The result of this research shows that Role Conflict, Role Ambiguity, and Role Overload both simultaneously and partiality give effects to job satisfaction and performance of junior auditor who work at public accountant firm that has cooperation with big four public accountant firms in DKI Jakarta. Keywords: Role Conflict, Role Ambiguity, Role Overload, Job Satisfaction, Auditor Job Performance

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