Articles
<![CDATA[ARUS KAS DAN NILAI UANG (Sebuah Critical Review) ]]>
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ MIIPS Vol 7, No 2 (2008): Jurnal MIIPS ]]>
Publisher : <![CDATA[MIIPS ]]>
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<![CDATA[We can consider value from two different perspectives. The first is the present value of expected cash flows, or what we will call financial value.The second  is market value, which reflects what investors are willing to pay for the invesment as they understand it. If information is easily available to all investor and the markets are fairly efficient, we might expect market value to reflect the financial value quite efficient.However, these two values may not always be the same. There are times when information is not fully available or trading is swayed by emotional reactions and the market value invesments diverges from the financial value.We will not attempt to analyze these periods of divergence. Our basic premise in this topic is that economic forces will ultimately bring that market value into line with the underlying financial value. Our focus will be on the elements and techniques of determining the financial value of an invesment.]]>
<![CDATA[EVALUASI KUALITAS PELAYANAN RUMAH SAKIT PKU MUHAMMADIYAH SURAKARTA DALAM MENINGKATKAN KEPUASAN PASIEN ]]>
<![CDATA[Marfungatun, Nia]]>;
<![CDATA[Sukirman, Sukirman]]>;
<![CDATA[Ngadiman, Ngadiman]]>
<![CDATA[ MIIPS Vol 8, No 2 (2008): Jurnal MIIPS ]]>
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<![CDATA[The purpose of this research is to know: (1) The hospital service standard of PKU Muhammadiyah Surakarta, (2) The patientâs perception to the service quality given by the hospital of PKU Muhammadiyah Surakarta, (3) The harmonistic between the hospital service standard of PKU Muhammadiyah Surakarta with the service quality that has been given to the patient, (4) The obstacles faced by the hospital of PKU Muhammadiyah Surakarta in evaluating the service quality, (5) The solutions for the obstacles in evaluating the service quality. According to the objectives of this study, this research applies qualitative descriptive method. This research uses purposive sampling technique, where the samples taken are not decided by the number of the samples but it is emphasized on the samples understanding quality to the case observed. The samples of the research are the number that represents the information in taking the conclusion. The technique used in collecting data is interview, observation and documentation. The technique of data validity used is source triangulation and method triangulation. Technique of analyzing data used is the interactive data analysis technique. Derived from the analysis, it can conclude that, (1) The hospital service standard of PKU Muhammadiyah Surakarta refers to the accreditation of five service, (2) The patientâs perception to the service quality, (3) The harmonistic between the hospital service standard of PKU Muhammadiyah Surakarta refers to five accreditations of hospital services of PKU Muhammadiyah Surakarta and the service quality dimension. (4) Obstacles faced by the hospital. (5) The solutions for the obstacles.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT: PENERIMAAN AUDITOR BPK RI JATENG ]]>
<![CDATA[Aisyah, Ramadhani Nurul]]>;
<![CDATA[Sukirman, Sukirman]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 3 No 1 (2014): March 2014 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v3i1.4196
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis penerimaan auditor di BPK RI Perwakilan Provinsi Jawa Tengah tentang pengaruh karakteristik personal auditor seperti locus of control eksternal, komitmen organisasi, dan kinerja terhadap perilaku disfungsional audit. Populasi penelitian ini adalah seluruh pemeriksa yang bekerja di BPK RI Perwakilan Provinsi Jawa Tengah sebanyak 128 orang. Teknik pengambilan sampel adalah convinience sampling. Pengumpulan data dilakukan dengan menggunakan metode kuesioner. Kuesioner yang memenuhi syarat adalah 39 kuesioner. Analisis data menggunakan Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modeling dengan alat analisis SmartPLS 2.0. Hasil penelitian menunjukkan pengaruh negatif antara locus of control eksternal dengan komitmen organisasi dan kinerja. Terdapat pengaruh positif antara komitmen organisasi dengan kinerja. Terdapat pengaruh negatif antara komitmen organisasi dan kinerja dengan perilaku disfungsional audit. Tidak terdapat pengaruh antara locus of control eksternal dengan perilaku disfungsional audit.The purpose of this study is to analyze the auditor acceptance in BPK RI Perwakilan Provinsi Jawa Tengah on the influence of auditorâs personal characteristics such as external locus of control, organizational commitment, and performance of the audit dysfunctional behavior. The population in this study was all the inspectors who work at BPK RI Perwakilan Provinsi Jawa Tengah. There were 128 inspectors involved in this study. The sampling technique used was convinience sampling. 39 respondentsâ questionnaires met the requirements. The method of data analysis used in this study is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with 2.0 SmartPLS as the analysis tool. The result of the study showed that there was a negative effect among external locus of control toward the organizational commitment and performance. It was also found that there was a positive effect between organization commitment and performance, a negative effect between the organization commitment and performance toward the dysfunctional audit behavior, and there was no influence between external locus of control and the dysfunctional audit behavior.]]>
<![CDATA[HUBUNGAN PENGALAMAN, TIME BUDGET PRESSURE, KOMPENSASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA SEMARANG ]]>
<![CDATA[Aisyah, Edelweis Asti]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 4 No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v4i1.7742
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Pengalaman, Tekanan Anggaran Waktu, dan Kompensasi terhadap Kualitas Auditâ Pada Kantor Akuntan Publik (KAP) di Semarang. Sampel yang digunakan dalam penelitian ini adalah 58 jabatan auditor pada KAP (partner,manajer, auditor senior, dan auditor junior) tahun 2013. Teknik analisis statistik yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitiaan ini menunjukkan bahwa pengalaman, dan kompensasi berpengaruh berpengaruh postitif terhadap kualitas audit. Sedangkan time budget pressure (tekanan anggaran waktu) berpengaruh negatif terhadap kualitas audit.The purpose of this study was to determine the effect of experience, Time Budget Pressure, the Quality Audit and Compensation "At Public Accounting Firm (KAP) In Labuan. The sample used in this study was 58 auditor positions at KAP (partner, manager, senior auditor, and the auditor junior) year 2013, statistical analysis technique used is multiple linear regression analysis. The results of this penelitiaan shows that experience, and compensation postitif influential effect on audit qualit,. While the time budget pressure (pressure time budget) negative effect on audit quality.]]>
<![CDATA[DETERMINAN RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Elinda, Febru]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 4 No 4 (2015): November 2015 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v4i4.9117
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis pengaruh variabel keuangan yang terdiri dari cash ratio, return on assets, debt to equity ratio, assets growth dan firm size terhadap kebijakan dividen. Populasi pada penelitian ini adalah 45 perusahaan Indeks LQ45 tahun 2011-2013. Sampel dipilih dengan metode purposive sampling dan diperoleh 51 unit analisis yang menjadi objek penel itian. Data dianalisis menggunakakan regresi berganda. Hasil penelitian ini menunjukkan bahwa return on assets dan debt to equity ratio berpengaruh positif signifikan terhadap kebijakan dividen. Assets growth berpengaruh signifikan tetapi dengan arah negatif sedangkan cash ratio dan firm size tidak berpengaruh terhadap kebijaakn dividen. Saran untuk penelitian selanjutnya adalah menggunakan informasi eksternal perusahaan yang menyangkut kondisi makro ekonomi sebagai variabel penelitian The purpose of this study is to analyze the effect of financial variables consist of cash ratio, return on assets, debt to equity ratio, assets growth and firm size on dividend policy. The population of this study is 45 LQ45 indeks company for 2011 until 2013. The samples are selected by purposive sampling method, and obtained 51 unit analyses as observationsâ objects. Multiple regression used to analyze the datas. The study results show that return on assets and debt to equity ratio have positive significantly effect on dividend policy. Assets growth has significantly influenced but in negative way, while cash ratio and firm size has no effect on dividend policy. The recommendation for further study is to use external information concerning the companyâs macro-economic conditions as a variable of the study.]]>
<![CDATA[ANALISIS DETERMINAN AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA ]]>
<![CDATA[Hardini, Ziza Gita]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i1.9749
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap tingat audit delay pada pemerintah kabupaten/kota di Indonesia, faktor-faktor tersebut antara lain akuntabilitas kinerja, ukuran daerah, dan opini auditor. Populasi penelitian ini adalah pemerintah kabupaten/kota di Indonesia yang memenuhi kriteria yang telah ditetapkan dengan jumlah 151 pemerintah kabupaten/kota. Data yang digunakan adalah data sekunder yaitu Laporan Keuangan Pemerintah Daerah (LKPD) yang diterbitkan oleh BPK dalam bentuk Laporan Hasil Pemeriksaan (LHP) dan hasil penilaian Akuntabilitas Kinerja Instansi Pemerintah (AKIP) tahun 2012 yang dikeluarkan oleh KemenPAN. Metode analisis data yang digunakan adalah analisis statistik deskrptif dan analisis statistik inferensial. Hasil penelitian menunjukkan bahwa rata-rata audit delay yang terjadi sebesar 137 hari. Akuntabilitas kinerja tidak berpengaruh terhadap audit delay, sedangkan ukuran daerah dan opini auditor berpengaruh signifikan negatif terhadap audit delay pada pemerintah kabupaten/kota di Indonesia. Secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Saran untuk peneliti selanjutnya diharapkan melakukan pengukuran audit delay dengan mengukur dari akhir periode akuntansi hingga laporan keuangan diserahkan kepada BPK dan dari tanggal terbitnya surat tugas audit hingga tanggal tebitnya laporan auditor.This study aims to analyze the factors that affect the degree to audit delay at the district / city in Indonesia, these factors include the accountability of the performance, municipal size, and the auditors opinion. The study population was the district / city in Indonesia that meet the criteria established by the number 151 district / city governments. The data used is secondary data, it is Local Government Finance Report (LKPD) issued by the BPK in the form of Audit Reports (LHP) and the results of the assessment Government Performance Accountability (AKIP) in 2012 issued by KemenPAN. Data analysis method used is descriptive statistical analysis and inferential statistical analysis. The results showed that the average of audit delay is 137 days. Performance accountability has not significant effect on audit delay, while the municipal size and the auditorâs opinion has significant negative effect on audit delay at the district / city in Indonesia. Simultaneously, independent variables have significant effect on the dependent variable. For the further researcher is expected to perform audit delay measurements by measuring from the end of the accounting period to the financial statements submitted to the BPK and from the issuance date of audit assignment letter until the issuance date of auditors report.]]>
<![CDATA[REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA DALAM MEMPREDIKSI PEMBERIAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Hidayanti, Fitria Octari]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 3 No 4 (2014): November 2014 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v3i4.4199
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis mengenai reputasi auditor, ukuran perusahaan serta opini audit tahun sebelumnya dalam memprediksi pemberian opini audit going concern. Populasi penelitian ini adalah seluruh perusahaan manufaktur periode 2010-2012. Metode pemilihan sampel penelitian ini menggunakan purposive sampling, sehingga diperoleh 58 perusahaan manufaktur. Simpulan penelitian ini variabel reputasi auditor dan ukuran perusahaan tidak berpengaruh terhadap pemberian opini audit going concern,sedangkan variabel opini audit tahun sebelumnya berpengaruh terhadap pemberian opini audit going concern. Masukan bagi peneliti berikutnya agar menambah jangka waktu sebagai tahun pengamatan lebih dari dua (2) tahun serta menggunakan proksi lain untuk mengukur reputasi auditor seperti lamanya bekerja auditor sebagai akuntan publik.The purpose of this research were to analyze the effect of auditor reputation, size of company, and audit opinion of previous year on the provision of the audit opinion of going concern. This research population was manufacturers listed in the Indonesian Stock Echange. Sampling method in this research with purposive sampling. There are 58 manufacturers. The conclusion of the result of auditor reputation variable and size of company had no effect on the provision of the audit opinion of going concern, while the audit opinion of previous year had effect on the provision of the audit opinion of going concern. It is recommended to the subsequent researchers in order to extend the period as the observational year to be more than 2 (two) years, and to use the another proxy to auditor reputation like time periode an auditor to be public accountant.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Yuliawati, Rika]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 4 No 4 (2015): November 2015 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v4i4.9119
<![CDATA[Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait pengaruh kepemilikan asing, ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan corporate social responsibility (CSR). Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) pada tahun 2013. Total sampel penelitian adalah 64 perusahaan yang ditentukan melalui metode purposive sampling. Teknik analisis yang digunakan adalah regresi linier berganda yang sebelumnya telah dianalisis dengan uji normalitas dan uji asumsi klasik (multikolinieritas, autokorelasi dan heteroskedastisitas). Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh signifikan positif terhadap pengungkapan CSR. Sementara itu, leverage berpengaruh signifikan negatif terhadap pengungkapan CSR. Di sisi lain, kepemilikan asing tidak berpengaruh terhadap pengungkapan CSR. Hasil penelitian secara simultan menunjukkan kepemilikan asing, ukuran perusahaan, profitabilitas dan leverage secara bersama-sama berpengaruh terhadap pengungkapan CSR. Saran dari penelitian ini adalah manajemen perusahaan perlu meningkatkan kesadaran akan pentingnya pelaksanaan dan pengungkapan CSR karena bermanfaat bagi perusahaan dalam jangka panjang. The study is conducted with the purpose of acquiring empirical evidence related to the influence of foreign ownership, company size, profitability and leverage toward the disclosure of corporate social responsibility (CSR). The population were manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2013. The research total sample was 64 companies determined through purposive sampling. The technique analysis was conducted using multiple linear regression that had been analyzed by normality test and classical assumption (multicollinierity, autocorrelation and heteroscedasticity). Based on the results of this research indicated that the company size and the profitability had a possitive significant effect to CSR disclosure. Meanwhile, the leverage had a negative significant effect to CSR disclosure. In the other hand, the foreign ownership didnât succeed to give influence for CSR disclosure. Results of this research indicated that the foreign ownership, the company size, the profitability and the leverage simultanly affect CSR disclosure. Advice that can be given of this research is the awareness of the importance of the implementation and disclosure of CSR for the company in the long term needs to be improved.]]>
<![CDATA[OPINI AUDITOR, LABA ATAU RUGI TAHUN BERJALAN, AUDITOR SWITCHING DALAM MEMPREDIKSI AUDIT DELAY ]]>
<![CDATA[Putra, Angga Brillian Susetyo]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 3 No 2 (2014): May 2014 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v3i2.4180
<![CDATA[Jarak waktu antara akhir periode akuntansi dengan tanggal diterbitkannya laporan audit dapat diartikan sebagai audit delay. Tujuan penelitian ini adalah untuk menganalisis mengenai opini auditor, laba atau rugi tahun berjalan, auditor switching dalam memprediksi audit delay. Populasi penelitian ini adalah seluruh perusahaan properti & real estate tahun 2010-2012. Metode pemilihan sampel penelitian ini menggunakan purposive sampling, sehingga diperoleh 21 perusahaan properti & real estate dan menganalisis menggunakan regresi linear berganda. Simpulan penelitian ini variabel opini auditor dan auditor switching tidak berpengaruh terhadap audit delay, sedangkan variabel laba atau rugi tahun berjalan berpengaruh terhadap audit delay. Audit Delay is a distance time between end periods of accounting with date the audit report is published. The purpose of this research were to analyze the effect of auditorâs opinion, profit or loss ini year going, and auditor switching on the provision of the audit delay. This research population was  property businesses & real estate listed in the Indonesian Stock Echange. Sampling method in this research with purposive sampling. There are 21 property businesses & real estate. The conclusion of the result of auditorâs opinion variable and auditor switching had no effect on the provision of the audit delay, while the profit or loss in year going had effect on the provision of the audit delay.]]>
<![CDATA[PENGARUH TIPE KEPRIBADIAN DAN KOMPETENSI AUDITOR TERHADAP SKEPTISME PROFESIONAL AUDITOR (STUDI EMPIRIS PADA KAP KOTA SEMARANG) ]]>
<![CDATA[Fa’ati, Ika An Nisa Ilmi]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 3 No 3 (2014): August 2014 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v3i3.4219
<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor internal yang dapat mempengaruhi skeptisme profesional seorang auditor pada KAP Kota Semarang. Faktor internal dalam penelitian ini adalah tipe kepribadian dan kompetensi auditor. Populasi penelitian adalah seluruh auditor yang bekerja pada KAP Kota Semarang. Teknik pengambilan sampel adalah metode convenience sampling yang menghasilkan sampel sebanyak 89 auditor. Data yang digunakan berupa data primer dengan teknik kuesioner. Analisis data dalam penelitian menggunakan analisis SPSS 21. Hasil analisis menunjukkan bahwa tipe kepribadian dan kompetensi auditor berpengaruh signifikan terhadap skeptisme profesional auditor. Simpulan penelitian menunjukkan skeptisme profesional auditor akan meningkat apabila memiliki tipe kepribadian ST (Sensing-Thinking) dan NT (Intuition-Thinking) serta peningkatan kompetensi. Saran terkait penelitian ini adalah auditor harus selalu menggunakan sikap skeptisme profesional guna meningkatkan kualitas audit.The purpose of this research is to examine the internal factors that influence Auditorsâ Professional Skepticism at KAP in Semarang City. Internal factors in this reseach are Auditorsâ personality types and competence. The population of this research was all of auditors who worked at KAP in Semarang City. The sampling technique was convenience sampling method which produced a sample of 89 auditors. The data used by kuisioner primary form of technical data. Analysis of data in research using SPSS 21. The results of the analysis showed that Auditorsâ Personality Types and Competence significantly influence to the Auditorsâ Professional Skepticism. The conclusion that can be drawn is that the Auditorsâ Professional Skepticism will increase if the auditors have Personality Types ST (Sensing-Thinking) dan NT (Intuition-Thinking), and also increased competence. The suggestions for the auditors is they should always use Auditorsâ Professional Skepticism to increase audit quality.]]>
