Garuda - Garba Rujukan Digital

PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DENGAN KOMPONEN AKRUAL DAN ALIRAN KAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2008-2011) Fatkhur Haris Irfan; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.051 KB)

This research aimed to analyze factors that lead to book tax differences, and then analyze the effect of book tax differences to earnings persistence, and the ability to analyze the accrual component in influencing of earnings persistence on the listed manufacturing companies in Indonesia Stock Exchange during years 2008-2011. In this research, there were two dependent variables, five independent variables, and two moderating variables. The dependent variable in this study consisted of book tax differences, and earnings persistence. The independent variable of this study consisted of large negative and positive book tax differences, the changes in revenues, the value of gross fixed assets, and firm size. Moderating variables of this study consists of accruals and cash flow components. Methods of statistical analysis in this study is multiple regression analysis using the program Eviews 6.0.The results of this research indicated that the changes in revenues, and the gross value of fixed assets a positive effect on book tax differences. large positive book tax differences and moderation accrual components with large negative book tax differences effected lower earnings persistence, and moderation accrual components with large positive book tax differences efected higher earnings persistence. This research aims to study materials related to book tax differences, and earnings persistence.

EVALUASI PENERAPAN PSAK 55 (MENGENAI INSTRUMEN KEUANGAN: PENGAKUAN DAN PENGUKURAN) PADA PENURUNAN NILAI DAN TIDAK TERTAGIHNYA ASET KEUANGAN, PERLAKUAN AKUNTANSI, DAN NILAI PERUSAHAAN (STUDI KASUS PAD PT.ABC VENTURA) Muhammad Evan Secarian; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.499 KB)

The aim of this research was to analyze the implementation of PSAK 55 Financial Instrument: Recognition and Measurement and focuses on Impairment of Financial Assets Measured at Amortized Cost had used by PT. ABC Ventura based on PSAK 55, accounting treatments and company value with book value method. This study was conducted with qualitative methods through a case study on PT. ABC Venture by interviewed staff and president and do library research obtained directly from the company and another object. The results of this study indicates that PT.ABC Ventura was implementing PSAK 55 and obey the standards, accounting treatment has been implemented with good and the impact of that is financial statement can be reliable for customer and shareholder, and know the company value of PT.ABC venturwewith book value method.

PENGARUH PRAKTIK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN Pradesta Ariningtika; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.389 KB)

This study aims to analyze the effect of the practice of good corporate governance on corporate environmental disclosure. The practice of good corporate governance is proxied by the proportion of the board of commissioners, the number of meetings the board, audit committee size and the number of audit committee meetings. This study also includes profitability, company size and leverage as control variables. The population of this research is the mining industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2011. Total observations is 38 mining companies. Sampling technique in this study is purposive sampling method. The data analysis techniques use multiple linear regression method. The results showed that the number of meetings of the board of commissioners and the size of the audit committee significantly influence corporate environmental disclosure. Meanwhile, the proportion of independent commissioners, the number of audit committee meetings, profitability, company size and leverage did not significantly influence towards corporate environmental disclosure

EVALUASI TERHADAP SISTEM PENCATATAN AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH (Studi Kasus di Kota Semarang) Tegar Satriyo Notohatmodjo; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.273 KB)

This study aims to analyze how the needs and understanding and provide practical guidance in making the accounting system of Small and Medium Enterprises. This guidance is expected to be used to construct a model of accounting records customized from Accounting Standards - Entities Without Public Accountability (SAK-ETAP).This research was conducted with qualitative methods through case studies with small medium enterprises in Semarang City as the population and thirty Small and Medium Enterprises in Semarang City as the samples, by interviewing the owners of each of these Enterprise, and do literature studies for articles, books, journals and materials another supported this research.Results of this study showed that most of the Small and Medium Enterprises in the Semarang City is still not understood and considered accounting system as a difficult thing. But these Enterprises agree on the importance of accounting system and are interested in learning about the learning resources accounting system that is easy to use.

EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Publik yang Terindikasi Kesulitan Keuangan Tahun 2010-2012) Firdaus Nikmatullah Akbar; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.342 KB)

This study aims to analyze the impact of audit committee effectiveness on timeliness of financial reporting that indicates financial distress. Audit committee effectiveness are proxied by audit committee expertise, audit committee charter, audit committee size, and audit committee meeting. This study also includes five variable, including ROA, leverage, firm size, accountant public size, and industry type as control variables. The population of this research is the non financial industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2012 with 76 total samples of non financial companies. Financial distress criteria in this study are measured by cumulative negative earnings over any two years period. Sampling technique used in this research is random sampling method. The result of this study showed that audit committee effectiveness has positive impact on timeliness of financial reporting that indicated financial distress. Audit committee expertise and two control variables are firm size and industry type which has significant and positive impact on the financial reporting that indicated financial distress. Although other variables does not have significant effect on timeliness of financial reporting that indicated financial distress.

PERBANDINGAN INDEKS PELAPORAN SOSIAL KEISLAMAN ANTAR BANK-BANK UMUM SYARIAH DI INDONESIA Erdhina Putri Riyanti; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.357 KB)

This study aims to determine how the comparison of Islamic social reporting index/index PSKI (islamic social reporting/ISR) between Islamic banks in Indonesia. This study refers to PSKI index developed by Othman, Ghani, and Thani (2009) which has 6 theme, it is investment and financial disclosure, products and services, labor, social, environmental, and corporate governance. In addition to the six themes, this research also developed using the items on the research of Hardiyanti (2012) and Fauziah and Yudho (2013) as well as adding one new theme is a theme islamic.This research was conducted using qualitative comparative descriptive with descriptive statistics. This research is a comparative study of the object by using descriptive statistical explanation. The comparison includes items related to the contribution of ownership and Sharia Supervisory Board.The results showed that the Bank Syariah Mandiri has the highest score on the index investing and financing PSKI themes, products and services, labor, and social. Bank Muamalat, BRI Syariah, and BJB Sharia obtain the same score on the theme of environment, 1 score. PSKI theme On the index of corporate governance, Bank Syariah Mandiri Bank Syariah Bukopin, and Bank Mega Syariah obtain the highest score of 7. Overall highest score owned by Bank Muamalat, which is 40. Bank Syariah Mandiri is superior in several themes but because ISR index score on islamic theme is negative so the score ended up being lower than the Bank Muamalat. These results imply that the performance index of social reporting has close relation with Islamic patterns are also entitled Islamic finance.

PERBEDAAN PERLAKUAN AKUNTANSI ATAS PENGELUARAN PENELITIAN DAN PENGEMBANGAN TERHADAP KINERJA PERUSAHAAN Riyan Kurniawan; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.777 KB)

Research and development is one of the company operation which has future benefit for company itself. Indeed, the cost for this research and development is in great number. It must be realized that company has to survive in this bussiness activities. Innovation is not only for technology sector, both marketing and production have to be innovated. The data used in this study is a secondary data, namely go public company's annual report in 2007 - 2011, especially listed in the Indonesia Stock Exchange (www.idx.co.id). The sample used a total of 6 companies that reported accounts expense research and development. Data processing method used is analyse descriptive, normality test, homogenity test, and independent sample t test aimed to determine the difference of an accounting method of research and development on the performance of company. Standart that rules this policy is Financial Accounting Standar Board (FASB) No. 19. The results showed that the company which applied capitalization method had higher profitability level than full expensing method. The result of independent sample t test significantly showed difference to Operational Profit Margin and it reversed to Return On Assets and Sales Growth.

ANALISIS KINERJA KOMPREHENSIF DENGAN BALANCED SCORECARD PADA PT. KERETA API INDONESIA (Studi Kasus Pada PT. KAI DAOP IV Semarang) Aloysius Christian Rico Aditama; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.938 KB)

This study aims to measure the performance of PT. Kereta Api Indonesia uses comprehensive performance measurement. This study uses the Balanced Scorecard, which is used to measure the performance of the financial perspective, customer perspective, internal business perspective, and learning and growth perspectives. Data for this study were 32 employee questionnaires, 305 questionnaires customer, and the annual report of PT Kereta Api Indonesia in 2011.Results indicate that the performance of PT. Kereta Api Indonesia as a whole is good. In the financial perspective with the indicators of liquidity ratios, solvency ratios, and profitability ratios showed a good performance. For the customer perspective shows good performance with a value of 3,408. At the company's internal business perspective can already do a good innovation. And for growth and learning perspective suggests that the level of employee satisfaction was satisfactory with a value of 3.268. From the research data, it can be concluded that by using the Balanced Scorecard can provide performance evaluation PT Kereta Api Indonesia to be more performance in the next period.

EFEK KETIDAK COCOKAN SOSIAL ANTARA STAF AUDIT DAN MANAJEMEN KLIEN DALAM PROSES PENGUMPULAN BUKTI AUDIT (Studi Empiris pada Staf Audit KAP dan BPKP) Hadjar Annisya; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.669 KB)

This research was aimed to analyze the effect of social mismatch between staff auditors and client management on the collection of audit evidence which may affect audit quality. This research is a replication of the research that has been done by Bennet and Hatfield (2012) in USA, with different location, object, sample and analyzed method.Totally 90 samples of audit staff level in KAP and BPKP was used in this research. Data analysis method that has been used is non parametric test of Mann Whitney with SPSS 20 statistic program. The surveys’ results showed that most of audit staff level prefer to ask for the audit evidence via email than via personal meeting with management client, even though it doesn’t significant by statistic. Email could reduce the effect of social mismatch such as the high tone. But, personal meeting could reduce misinterpretations data by staff auditors.In general, we could conclude that social mismatch between staff auditors and client management on the collection of audit evidence did not affect staff auditors’ perception to ask for additional audit evidence from various kind of client management and email could be one of the alternative methods to ask for the additional audit evidences from client management.

MAPPING INTERNATIONAL FINANCIAL REPORTING STANDARDS CONVERGENCE ON FINANCIAL STATEMENTS (A COMPARATIVE STUDY BETWEEN UNILEVER AT UNITED KINGDOM AND INDONESIA) Enjelina Intan Prima Dewi; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.611 KB)

IFRS convergence came in response to the need for relevant and comparable accounting information. IFRS convergence in the EU has started since 2005. While in Indonesia have been fully adopted IFRS from 2012. By doing convergence, then the previous financial statements presented on a GAAP basis will be amended. This study aimed to answer questions such as: what does the complexity of the load of works to be done by a company that has not been fully adopted IFRS; identify the impact of the convergence of IFRS on accounting policies and information and disclosures in the notes to the financial statements of the companies; and what is the proposed mapping strategy that could assist the companies to do their convergence action.The research was conducted by the comparative method of qualitative analysis through case studies on two companies, Unilever Group in the UK and PT.Unilever Indonesia Tbk in Indonesia. The data used are secondary data from the companies’ annual financial statements in 2011. Analysis of the financial statements of the company made toward the 12 IFRS, 26 IAS and 26 PSAK.Refer to 12 IFRS, 26 IAS ,and 26 PSAK analyzed the results showed that the load of works of company (PT. Unilever Indonesia Tbk) that will be full convergence with IFRS is quite complex because of the number of standards to be adopted and the nature of the regulatory principle-based so it requires more judgment and disclosures in the notes to the financial statements. Disclosures made in the notes to the financial statements are more detail because of the use of judgment in financial reporting. The impact of IFRS convergence is significantly seen in the concept of measuring the elements of financial statements in which the fair value is more widely used. Disclosure of items in financial statements is more detail due to the using of judgment in financial reporting. Understanding and evaluating toward new adopted standards and developing a robust accounting policies and procedures followed by gradual adoption of standards is one of mapping strategy that could assist the companies in doing their convergence action.

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search