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PENGARUH TIME BUDGET PRESSURE TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR DENGAN DIMODERASI LOCUS OF CONTROL Apriyani, Dewi; Setiawan, Temy
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study aims to examine the effect of time budget pressure and locus of control on the dysfunctional audit behavior and to see whether the locus of control can moderate the relationship between time budget pressure and the dysfunctional audit behavior. Questionnaires are distributed to 201 auditor who act as respondents, but only 146 questionnaire thatcan be processed from 51 KAP in Jakarta. Data analysis is conducted using SmartPLS 3.0 program.The results showed that, partially, time budget pressure variable and external locus of control give significant influence to dysfunctional audit behavior while internal locus of control does not affect dysfunctional audit behavior. The external and internal variables of the locus of control are not able to moderate the time budget pressure relationship to the dysfunctional audit behavior. Another finding in the form of sensitivity analysis suggests that male respondents consider that time budget pressure and external locus of control are factors that encourage them to perform dysfunctional audit behavior while time budget pressure does not encourage female respondents to perform dysfunctional audit behaviors.

ETIKA LINGKUNGAN DAN KINERJA EKONOMI PADA UKURAN GLOBAL REPORTING INITIATIVE-G4 Setiawan, Temy
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation.  The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was be used to process these information and were analyze via PLS SEM. There is no directly influence environmental ethics to economic performance. The role of CSR disclosure using 34 environmental indicators of GRI 4 is very important to explain the indirect influence of environmental ethics to economic performance. This paper explores the link between environmental ethics and economic performance directly and indirectly using CSR disclosure for environmental indicator as a mediating variable.

PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013 Setiawan, Temy
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.

PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013 Setiawan, Temy
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.

ETIKA LINGKUNGAN DAN KINERJA EKONOMI PADA UKURAN GLOBAL REPORTING INITIATIVE-G4 Setiawan, Temy
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation.  The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was be used to process these information and were analyze via PLS SEM. There is no directly influence environmental ethics to economic performance. The role of CSR disclosure using 34 environmental indicators of GRI 4 is very important to explain the indirect influence of environmental ethics to economic performance. This paper explores the link between environmental ethics and economic performance directly and indirectly using CSR disclosure for environmental indicator as a mediating variable.

BAGAIMANA ANALISIS PENDAPATAN DAN BIAYA RELEVAN ATAS BISNIS ONLINE? Setiawan, Temy; Anggriawan, Denny
Coopetition : Jurnal Ilmiah Manajemen Vol 9 No 2 (2018): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.601 KB)

The development of technology and the increasing use of Internet network in the society today has an impact on consumer behavior. Businesses that used to be conventional or offline are now turning to online business, which makes it easier for consumers to be able to conduct business transactions without any limitations of space and time. This study aims to determine the increase in operating income with offline switch to online with the analysis of revenue and relevant costs. This research is descriptive qualitative research. The subject of the research is the Hproject Store. The data used are primary data and secondary data. Data collection techniques with offline store observations and online stores, interviews with owners and employees and documentation of the accounting records. Based on the results of research indicated that switching offline business to online can increase operating profit based on revenue analysis and cost relevant for tactical decision making. The contribution of this research is able to indicate that one of technique in increasing profit is by utilizing technology and network in doing business. In addition, this study can provide consideration of financial analysis techniques before tactical decision making on business techniques.

PENGARUH TIME BUDGET PRESSURE TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR DENGAN DIMODERASI LOCUS OF CONTROL (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Apriyani, Dewi; Setiawan, Temy
Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 14, No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Balance : Jurnal Akuntansi, Auditing dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.875 KB)

This study aims to examine the effect of time budget pressure and locus of control on the dysfunctional audit behavior and to see whether the locus of control can moderate the relationship between time budget pressure and the dysfunctional audit behavior. Questionnaires are distributed to 201 auditor who act as respondents, but only 146 questionnaire thatcan be processed from 51 KAP in Jakarta. Data analysis is conducted using SmartPLS 3.0 program.The results showed that, partially, time budget pressure variable and external locus of control give significant influence to dysfunctional audit behavior while internal locus of control does not affect dysfunctional audit behavior. The external and internal variables of the locus of control are not able to moderate the time budget pressure relationship to the dysfunctional audit behavior. Another finding in the form of sensitivity analysis suggests that male respondents consider that time budget pressure and external locus of control are factors that encourage them to perform dysfunctional audit behavior while time budget pressure does not encourage female respondents to perform dysfunctional audit behaviors.Â Keywords: Time budget pressure, locus of control and dysfunctional audit behavior

Pengaruh Faktor Demografi dan Literasi keuangan dengan Behavior Finance dalam Pengambilan Keputusan Investasi Siratan, Elkunny Dovir; Setiawan, Temy
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23671

The investment decision-making process is influenced by various factors, including financial literacy and demographic factors. This research examines the impact of demographic factors and financial literacy with behavioral finance as a mediation on investment decision making. This research using structural equation model (SEM) analysis. The result shows that demographic factors through gender, age, education, income, occupation and experience have an influence and cause a specific behavior in investment decision making. Then the financial literacy factor has an influence in reducing negative behavior. Likewise, demographic factors and financial literacy with behavioral finance as a mediation on investment decisions have a positive influence. The existence of behavior that is manages with planning, financial literacy support, and demographic factors owned by individual investors will create an opportunity for market momentum. Which help maximize profit, better investment and portfolio performance, avoid risks, better investment decision, and forming trading strategies.

ANALISIS KESULITAN KEUANGAN PERBANKAN INDONESIA: RASIO KEUANGAN DAN UMUR BANK (Studi Pada Perbankan Yang Terdaftar di BEI 2016-2019) Rowland Rowland; Temy Setiawan; Andriati Fitriningrum
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 6, No 2 (2021): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/.v6i2.700

Penelitian ini dilakukan untuk menganalisis pengaruh rasio likuiditas, profitabilitas, dan leverage terhadap kesulitan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019 dengan dimoderasi oleh umur bank. Kesulitan Keuangan diukur dengan menggunakan model Altman Z-Score. Data penelitian diperoleh dari laporan tahunan pada periode 2016-2019 yang diterbitkan oleh perusahaan perbankan terdaftar di Bursa Efek Indonesia (BEI). Sampel yang terkumpul sebanyak 33 unit perusahaan. Penelitian ini menggunakan teknik analisis kuantitatif dengan regresi data panel dan diolah menggunakan Eviews 8. Hasil penelitian ini menunjukkan bahwa rasio likuiditas, profitabilitas dan leverage berpengaruh signifikan terhadap kesulitan keuangan. Umur bank sebagai peubah moderasi hanya dapat memoderasi pengaruh antara rasio likuiditas dan profitabilitas. Pengaruh rasio leverage terhadap kesulitan keuangan tidak dapat dimoderasi oleh umur bank. Kata kunci : Kesulitan Keuangan Bank, Altman Z-Score, Likuiditas, Profitabilitas, Leverage, Umur Bank

Analisis Model Atas Faktor Penentu Nilai Perusahaan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019) William Fernando; Temy Setiawan
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.21985

This study aims to analyze the factors that influence firm value, where the independent variables consist of ownership structure, capital structure and gender diversity, and financial performance as a mediation. The research used is Pulp & Paper companies listed on the Indonesia Stock Exchange for the period 2015 – 2019. Using samples from 7 manufacturing companies. By using a sample of 7 manufacturing companies. The test analysis used is the SmartPLS 3.0 program. Based on the results of the study, ownership structure and gender diversity have no significant effect on firm value, capital structure and financial performance have a significant positive effect on firm value, and financial performance has no significant effect on mediating ownership structure and capital structure on the firm. The limitation of this study is to use financial reports sourced from the Indonesia Stock Exchange (IDX) for the pulp and paper sector from 2015-2019 and have financial reports for 5 consecutive years. The implications of this research are expected to provide information for investors on things that can affect the value of the company, especially the paper industry sector.How to Cite:Fernando, W., & Setiawan, T. (2021). Analisis Model Atas Faktor Penentu Nilai Perusahan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019). Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 231-242.

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