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EFFECT OF INFLATION ON THE FINANCIAL REPORTS PRESENTATION : CONSTANT RATE ANALYSIS METHOD Hatta, Atika Jauharia
Accounting 2010
Publisher : Accounting

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Abstract

One information used by investor and others in making their decision is financial report. Management may communicate information about it plans or projections, but financial statement and most financial reporting are historical. To make it useful they should obtained some qualification such as relevant and reliable. An alternative to overcome this weakness by using general price level accounting methods. " Keyword: financial report, historical cost, general price level accounting, consumer price index."
HUBUNGAN SUMBER KONFLIK PEKERJAAN-KELUARGA DAN PENGATURAN JAM KERJA FLEKSIBEL DENGAN CAPAIAN KERJA AUDITOR Hatta, Atika Jauhari
Media Riset Akuntansi Vol 1, No 2 (2011): Agustus
Publisher : Universitas Bakrie

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Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh dari sumber konflikpekerjaan-keluarga  dan pengaturan jam kerja fleksibel pada capaian pekerjaan pada profesi akuntan. Konflik  pekerj aan keluarga didefinisikan sebagai suatu bentuk konflik peran yang dikarakteristikkan  dengan adanya ketidakselarasan antara tanggung j awab di rumah dan tanggung j awab di tempat  kerja. Auditor sebagai boundary spanner memiliki potensi konflik dan ketidakjelasan peran  yang tinggi, dan merupakan profesi yang rentan akan kondisi konflik pekerj aan-keluarga. Studi  terdahulu telah menemukan hubungan negatif antara konflikpekerjaan-keluarga dengan kepuasan  kerja auditor. Penggunaan p engaturan j am kerja fleksibel pada karyawan KantorAkuntan Publik (KAP) diharapkan dapat meningkatkan kepuasan kerja dan memperkuat keinginannya untuk  tetap tinggal di perusahaan. Penelitian ini menggunakan mahasiswa Si di Yogyakarta sebagai  partisipan dalam desain eksperimen 2 x 2 between subject. Hasil penelitian menunjukkan  bahwa tidak terdapat perbedaan yang signifikan pada kepuasan kerja dan keinginan untuk  keluar dari pekerjaan antara sumber konflikpekerjaan-keluarga dengan pengaturan jam kerja  f l eksibel dan tanpa pengaturan j am kerja fleksibel. Kata kunci: konflikpekerjaan-keluarga, kepuasan kerja, keinginan untuk keluar, pengaturan  jam kerja fleksibel 
Analysis of the Effect of Bank Soundness and Macroeconomics on Financial Distress in Conventional Commercial Banks Hatta Hambali, Atika Jauharia; Emilia, Safira Putri; Junaidi, Junaidi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.112

Abstract

This research aims to analyze the effect of bank soundness and macroeconomics on the financial distress of conventional banking in Indonesia in the 2015-2019 period. The bank soundness is measured using the Risk-Based Bank Rating or RGEC method which is proxied by the ratio of non-performing loan (NPL), size of board directors, return on asset (ROA), capital adequacy ratio (CAR). The macroeconomic variable was measured using exchange rate while the dependent variable was measured by Altman Z-Score modification. The population of this research is all conventional banking companies listed on the Indonesian Stock Exchange in 2015-2019. The method used for selecting the sample is purposive sampling. The sample obtained was 37 banks with a five years observation period. This research is using multiple linear regression analysis. The result of this research indicates that the size of the board direction, return on asset, and capital adequacy ratio harms the financial distress of conventional banking in Indonesia in the 2015-2019 period. While the non-performing loan and exchange rate do not affect the financial distress of conventional banking in Indonesia in the 2015-2019 period.
Tingkat Pendidikan, Literasi Akuntansi, Dan Persepsi Pemilik Umkm Tentang Akuntansi Sebagai Determinan Penggunaan Informasi Akuntansi Atika Jauharia Hatta; Oktyas Budiyati
AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i2.11044

Abstract

The main objective of this research is to determine the effect of MSME owners perception about using the accounting information, education level, and accounting literacy on the use of accounting nformation on MSME. Sample used in this study amounted to 93 respondents of MSME owner in Malioboro, Yogyakarta. Using multiple linier regression analysis the results shows that: (1) there is a positive the effect of MSME owner’s perception about the use of accounting information for MSME (2) level of education has no effect on the use of accounting information for MSME; (3) accounting literacy has a positive effect of accounting information for MSME.
OPTIMALISASI PROFESIONALISME AUDITOR MELALUI UNDANG-UNDANG NO. 5 TAHUN 2011 Hatta H Atika Jauharia
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Public accountant has an important role to the business. Their opinion through audit statement has been used by stakeholder of the company to make economic decision. Audit statement expected to improve the quality and credibility of the financial statement released by management. But after Enron scandal that involved auditor of Arthur Andersen, one of the biggest public accountant firm in the world, professionalism of auditor was questioned. Implication of the scandal, America released Sarbanes-Oxley Act in 2002, while Indonesia has released UU No. 5 in 2011 to regulate public accountant profession, that can increase professionalism of public accountant at the same time protects public accountant and public interest. Key words:   public accountant, UU No. 5 tahun 2011, professionalism, Enron scandal, financial statement, and audit statement.
Faktor-Faktor yang Mempengaruhi Kebijakan Deviden: Investigasi Pengaruh Teori Stakeholder Atika Jauhari Hatta
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 2 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Some debates have been considerable around how dividend policy affects shareholder wealth. There are three contradictive theories; some researchers believe that dividends increase shareholder wealth while others argue that dividends are irrelevant, and the others believe that dividend decrease shareholder wealth. The objective of this paper is to investigate the relationship the dividend policy decisions and investments decisions of a firm. The theory has been proposed that can link the two decisions, called stakeholder theory. This theory views the firm as a nexus of contracts and includes investor and non-investor as firm’s stakeholders. The interest of non-investor stakeholder can influence financial decisions through implicit claims. Using net organizational capital (NOC) as a proxy for the level of non-investor stakeholder influences, this research found that such relationship does exist, even though the sign doesn’t consistent with the hypothesis.Keywords: Dividend policy, implicit claim, and Stakeholder theory.
HUBUNGAN EKUILIBRIUM JANGKA PANJANG ANTARA VARIABEL EKONOMI MAKRO DAN RETURN SAHAM Atika Jauharia Hatta
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menginvestigasi hubungan antara variabel makroekonomi dan return saham di Indonesia. Sampel terdiri dari 58 observasi dari data Bursa Efek Indonesia pada tahun 1990 hingga 2004. Penggunaan data tersebut dikarenakan pada tahun 1997 di Indonesia terdapat structural break pada data yang disebabkan oleh krisis ekonomi. Kontribusi dari penelitian ini adalah penggunaan pengujian akar unit Zivot-Andrews untuk mengakomodasi data structural break tersebut. Hasil analisis regresi yang dilakukan dengan menggunakan EngleGranger dan Gregory-Hansen untuk pengujian kointegrasi menunjukkan bahwa hanya variabel output dan nilai tukar yang mempengaruhi keseimbangan hubungan jangka panjang return saham. Hasil yang konsisten juga ditunjukkan oleh model koreksi kesalahan. Kata kunci: keseimbangan jangka panjang, return saham, variabel makroekonomi, kointegrasi, error correction model.
The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction Atika Jauharia Hatta Hambali
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2233

Abstract

This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire with taxpayers as respondents. The purposive sampling method was used to collect data, with the final results of 93 respondents. The partial least square results for data processing reflect that service quality and collaboration quality are determinants of e-filing user satisfaction, while user intentions only influenced by collaboration quality. Overall, this study can support the model that the success rate of e-filing is determined by user intentions and user satisfaction, which is shown by the net benefits generated from using e-filing systems. This study suggests that the Di-rectorate General of Taxation needs to increase user satisfaction and user intention mainly through collaborative quality.
THE COMPANY FUNDAMENTAL FACTORS AND SYSTEMATIC RISK IN INCREASING STOCK PRICE Atika Jauharia Hatta; Bambang Sugeng Dwiyanto
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.v15i2.78

Abstract

Some factors in increasing stock price can be interesting when they are scrutinized. Whataffects the stock price so far has been the pursuit of any business recently. The research isaimed at identifying the effect of company fundamental factors (Earning per Share, PriceEarning Ratio, Debt to Equity Ratio, Current Ratio, Net Profit Margin, Dividend Payout Ratio,Return on Asset) to stock price and the extent of Beta (?) effect as measurement of systematicrisk in explaining the variance of prices in Indonesian Stock Exchange. Using regressionanalysis and McKinnon, White, and Davidson test (MWD test), the result found that thefunctional relational model is linier-log. According to the result of estimation to stock prices,it is discovered that EPS, PER, and HSM variables have positive and significant effects tostock prices, while DER and NPM variables have negative and significant effects. EPS is thedominant variable with strong relation to stock prices.
MODEL OF INFORMATION SYSTEM OPERATION BASED ON TECHNOLOGY ACCEPTANCE MODEL FOR MICRO FINANCIAL INSTITUTIONS Atika Jauharia Hatta
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 3 (2011): December 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.52

Abstract

Credit union (CU) is an important financial institution for poor society and micro industriesin supporting the fact in which in credit unions, client doesn't require complicated clauseslike other micro finance companies. Yet, traditional ways in accounting system make limitationfor this institution efficient and effective in their operation. By applying an informationsystem, they can increase performance through repairing in planning and managing businessand easier in transaction activity. Thus, it will reduce operation costs. The main objective ofthe research is to develop an electronic transaction system (ETS) for credit unions (CUs) byidentifying determinants that are considered by managers and employees of credit unions inadopting the system. To investigate the determinants for adopting information system, theresearch uses Technology Acceptance Model (TAM) modified by other models such as TRA,TPB and DOI. Using Structural Equation, the result shows supporting evidence for TAM thatperceived ease of use and perceived usefulness are important determinants for adopting informationsystems.