Garuda - Garba Rujukan Digital

KECURANGAN PELAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Kumalasari, Vivi
KOMPAK Vol 8, No 1 (2015)
Publisher : STEKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (19.923 KB)

Penelitian ini menguji pengaruh karakteristik perusahaan (leverage, ROA, dan perubahan total aset) dan karakteristik auditor eksternal (audit firm tenure dan status KAP) terhadap kecurangan pelaporan keuangan. Sampel yang digunakan dalam penelitian ini sebanyak 84 perusahaan, yang terdiri dari 42 perusahaan yang melakukan kecurangan pelaporan keuangan dan 42 perusahaan yang tidak melakukan kecurangan pelaporan keuangan. Sampel yang digunakan dalam penelitian ini adalah data berpasangan (matched-pairs sample) yang terdiri dari data perusahaan yang melakukan kecurangan pelaporan keuangan dan data perusahaan yang tidak melakukan kecurangan pelaporan keuangan. Model regresi logistik dengan SPSS digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa leverage, perubahan total aset, audit firm tenure, dan status KAP tidak berpengaruh terhadap kecurangan pelaporan keuangan. Hasil penelitian ini juga menunjukkan Return on Assets (ROA) berpengaruh negatif signifikan terhadap kecurangan pelaporan keuangan. Kata kunci: kecurangan pelaporan keuangan, fraudulent financial reporting, karakteristik perusahaan, karakteristik auditor eksternal

KECURANGAN PELAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Kumalasari, Vivi
JURNAL ILMIAH KOMPUTERISASI AKUNTANSI Vol 8, No 1 (2015)
Publisher : JURNAL ILMIAH KOMPUTERISASI AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.795 KB)

Penelitian ini menguji pengaruh karakteristik perusahaan (leverage, ROA, dan perubahan total aset) dankarakteristik auditor eksternal (audit firm tenure dan status KAP) terhadap kecurangan pelaporan keuangan. Sampelyang digunakan dalam penelitian ini sebanyak 84 perusahaan, yang terdiri dari 42 perusahaan yang melakukankecurangan pelaporan keuangan dan 42 perusahaan yang tidak melakukan kecurangan pelaporan keuangan. Sampelyang digunakan dalam penelitian ini adalah data berpasangan (matched-pairs sample) yang terdiri dari data perusahaanyang melakukan kecurangan pelaporan keuangan dan data perusahaan yang tidak melakukan kecurangan pelaporankeuangan. Model regresi logistik dengan SPSS digunakan dalam penelitian ini.Hasil penelitian ini menunjukkan bahwa leverage, perubahan total aset, audit firm tenure, dan status KAP tidakberpengaruh terhadap kecurangan pelaporan keuangan. Hasil penelitian ini juga menunjukkan Return on Assets (ROA)berpengaruh negatif signifikan terhadap kecurangan pelaporan keuangan.Kata kunci: kecurangan pelaporan keuangan, fraudulent financial reporting, karakteristik perusahaan, karakteristikauditor eksternal

Pengaruh Karakteristik Perusahaan dan Karakteristik Auditor Eksternal terhadap Kecurangan Pelaporan Keuangan Subroto, Vivi Kumalasari
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to examines the firms characteristics and external audit firms characteristics that influenced the fraudulent financial reporting in Indonesia. The external audit firms characteristics was used as moderating variables for this research. The population of this study was companies in Indonesia. The sample used consisted of fraud firms and non-fraud firms. The number of samples used in this study were 182 companies. The press release reports of Bapepam for 2005-2010 were used to collect data on fraud firms. The samples for non-fraud firms consisted of companies which listed at BEI for 2005-2010. Logistic regression methods were used to test the research hypotheses. The study found that leverage, ROA, change in total assets, financial distress, company age, audit firm tenure, and audit firmâ€™s status were not significantly associated with fraudulent financial reporting.

CASH FLOW ACCOUNTING INFORMATION SYSTEM AS INTERNAL CONTROL AT WATES VILLAGE Vivi Kumalasari; Eni Endaryati; Robby Andika Kusumajaya
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April
Publisher : Politeknik Pratama Purwokerto

The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book. Keywords: System, Information, Accounting, Cash Flow

SISTEM INFORMASI PERSEDIAAN OBAT MENGGUNAKAN METODE FEFO BERBASIS MULTI USER DI APOTIK ASSYFA FARMA Kasih Purwantini; Vivi Kumalasari
Teknik: Jurnal Ilmu Teknik dan Informatika Vol 1 No 1 (2021): Mei : Jurnal Ilmu Teknik dan Informatika
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/teknik.v1i1.25

Inventory is a current asset that has a major role in the accounting cycle. Assyfa Farma Pharmacy is the business of an individual-owned dispensary that is developing in Mranggen District, Demak Regency. The problem faced by Assyfa Farma Pharmacy is that there is no minimum stock of goods because there is no warning that the stock will run out. The number of products that are almost entering the expiration date are on shelves and insecure data storage so that they have a very large risk of data being lost because it is stolen by irresponsible parties. This system will alert the user to the remaining stock of existing goods and the expiration date of the goods. The security of inventory processing data will be guaranteed with a password for users so that anyone cannot access the database. This inventory information system will be built with Microsoft Visual Basic 6.0 programming language, Microsoft SQL Server 2000 as database and multi user network using FEFO method as goods storage method.

SISTEM INFORMASI ABSENSI KARYAWAN UNTUK PERHITUNGAN GAJI PADA CV. SUMBER LUMAS SEMARANG vivi kumalasari subroto
JURNAL TEKNOLOGI INFORMASI DAN KOMUNIKASI Vol 10 No 1 (2019): Maret
Publisher : UNIVERSITAS STEKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jtikp.v10i1.142

Abstract The employee attendance is proof of the presence of an employee in the office or where he works. It is one of the factors assessing the discipline of an employee, whether the employee often arrives late, permits, or does not enter work. On CV. Sumber Lumas Semarang, the owner will cut the salary out for employees who arrive late or those who do not work for specific reason. Because of that, there are employees who do unfair to their manual attendance to avoid salary deductions. Another reason is the human error, calculation error, which was conducted by the owners. There are many ways that can be done by the owner to collect data. One of them is using fingerprint attendance machines. By using it, an employee cannot do the attendances unfair and the owner will also calculate employee salaries easily. It is because the fingerprint machine is able to detect employee data and their attendance hours through fingerprints of each employee. Attendance information system using fingerprint machine will be applied to solve the problems. By using this system, it is expected to avoid fraud in employee attendance and help the owner to calculate the salaries accurately

Pengaruh Karakteristik Perusahaan dan Karakteristik Auditor Eksternal terhadap Kecurangan Pelaporan Keuangan Vivi Kumalasari Subroto
Jurnal Ilmiah Aset Vol 14 No 1 (2012): Jurnal ASET Volume 14 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to examines the firms characteristics and external audit firms characteristics that influenced the fraudulent financial reporting in Indonesia. The external audit firms characteristics was used as moderating variables for this research. The population of this study was companies in Indonesia. The sample used consisted of fraud firms and non-fraud firms. The number of samples used in this study were 182 companies. The press release reports of Bapepam for 2005-2010 were used to collect data on fraud firms. The samples for non-fraud firms consisted of companies which listed at BEI for 2005-2010. Logistic regression methods were used to test the research hypotheses. The study found that leverage, ROA, change in total assets, financial distress, company age, audit firm tenure, and audit firm’s status were not significantly associated with fraudulent financial reporting.

ANALISA DAN PERANCANGAN SISTEM APLIKASI PEMBAYARAN ADMINISTRASI MENGGUNAKAN RFID BERBASIS CLIENT SERVER Gunawan Wibisono; Vivi Kumalasari Subroto; Danang Danang
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i1.201

financial information in schools. Payment information which is the basis for schools to determine future policies. The object of research in this thesis is the Demak Development High School which is one of the agencies engaged in the field of science and education. The research objective is to design an effective and efficient school payment administration recording information system and design a school payment administration recording information system that has a system security that can maintain the accuracy of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a Prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of administrative payment transactions so that there are no mistakes in recording, users can easily present payment reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print payment reports with affectic and efficient results so as to support and accelerate decision making

Perancangan Sistem Informasi Akuntansi Aset Tetap Dengan Metode Garis Lurus Sebagai Perhitungan Penyusutan Aset Tetap Eni Endaryati; Vivi Kumalasari Subroto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.294

Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.529

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness. Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search