The research aims to examine the influence of intellectual capital to companyâ€™s financial performance (profitability, productivity, and market valuation. Profitability measured by Return On Asset (ROA), productiviy measured by Asset Turn Over (ATO), and market valuation measured by Market to Book Value (MB). Independent variabel used in this research is intellectual capital which measured by VAICâ„¢, while dependent variable are ROA, ATO, and MB. In this research, the authors used a quantitative verificative. Data obtainable from retail company listed in Indonesia Stock Exchange (IDX) year period 2009-2011. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 7 retail companies. This research use simple linear regression for data analysis. From the research that has been done shows that intellectual capital has positive influence to profitability, intellectual capital has negative influence to productivity, and intellectual capital has no effect to market valuation.
This study is intended to study the magnitude of the contribution of the high efficiency of production costs to the level of profitability of the company, especially in tea commodities empirically by taking the case in PT Perkebunan Nusantara (PTPN) VIII West Java. The findings of this study are expected to contribute thoughts in the management of finance, especially related to the level of efficiency as one of the factors that affect the pampering of the company.The profitability variable is measured by the gross profit margin indiator, while efficiency is measured by comparison between budget and realization. In this study used saturated sampling by examining a number of existing garden units in PTPN VIII West Java Region. The collected data is processed inferential statistically by using simple correlation and regression analysis to test the research hypothesis.From the results of hypothesis testing through regression analysis obtained the findings that the hypothesis proposed in this study accepted empirically, ie efficiency costs roduksi positive effect on kemampulabaan company of 5.2% or contribution of 0.069 units. This means that every increase of 1 value in the variable cost of production efficiency of the company, then the profitability of each unit of the garden will increase by 6.9 units.
Abstract. This research is intended to know the influence. This research is conducted because it is still related to the fraud and inefficiency of government apparatus performance in Bandung. This study uses a sample of Organization of Local Government of Bandung City Government in the form of agency and agency. This research uses descriptive verification method with hypothesis test using simple linear regression analysis. The results showed that in Bandung City has done very well. In addition, the performance performance of Bandung City Government apparatus has also been in accordance with the principle of good governance. The results also show a positive influence. H0 rejected and Ha accepted.Â Keywords: Internal Control System, Performance, Good Governance.Â Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem pengendalian internal terhadap kinerja instansi pemerintah. Penelitian ini dilakukan karena masih adanya indikasi terkait dengan kecurangan dan inefisiensi kinerja aparatur pemerintah di Kota Bandung. Penelitian ini menggunakan sample Organisasi Perangkat Daerah Pemerintah Kota Bandung yang berbentuk dinas dan badan sejumlah 23 sample. Penelitian ini menggunakan metode deskriptif verifikatif dengan uji hipotesis menggunakan analisis regresi linier sederhana.Â Hasil penelitian menunjukan bahwa penerapan sistem pengendalian internal di pemerintah Kota Bandung telah terlaksana dengan sangat baik. Selain itu, pelaksanaan kinerja aparatur Pemerintah Kota Bandung juga telah sesuai dengan prinsip good governance. Hasil penelitian juga menunjukan bahwa terdapat pengaruh positif antara implementasi sistem pengendalian internal terhadap kinerja instansi pemerintah. Sehingga H0 ditolak dan Ha diterimaÂ Kata Kunci: Sistem Pengendalian Internal, Kinerja, Good Governance
This research starting from the professionalism accountants as human capital at accountant firm as a service company. This research is intendedÂ to study the effect of human capital on auditor performance at KAP in Bandung to propose the hypothesis that human capital has positive influence on auditors performance, either partially or simultaneously. Some dimensions of the sub-variables that make up the human capital that will be studied is represented by the factors individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness. The auditorâ€™s performance is measured by three factors that make up the performance: Â (1) individual factor, (2) psychology factor, and (3) organization factor.Â Â Â Â Â Â Â Â Â Â Â The research was conducted at the accounting firm located in Bandung. Of the number of samples taken at random population consisting of senior accountants and junior accountants as respondents. Technique of data collecting usedÂ questionnaire. In accordance with the measurement scale, the data has been collected tested the validity of the formula Spearman Rank correlation and reliability with Cronbach alpha. The data has been tested and found valid and reliable then analyzed by correlation and regression analysis.Â Â Â Â Â Â Â Â Â Â Â Based on the results of correlation and regression analysis to test hypotheses derived research findings that human capital simultaneously has a fairly close relationship with performance. While the multiple regression analysis known that each dimension contributes to the performance of the auditor's diverse and significant at p = 0.05, so the significance of test results, either partially or simultaneously can be concluded to accept the research hypothesis, namely human capital has positive influence on the performance of auditors.
This study is based on the importance of accountant professionalism as human capital in accounting firm as a service company. This research is intended to study the effect of human capital on the performance of auditors in KAP in Bandung by proposing research hypothesis that, human capital have positive effect on auditor performance, either partially or simultaneously. Several dimensions as sub-variables that form human caputals to be studied are represented by individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness factors. The auditor's performance is measured by three factors that make the performance are (1) individual factors, (2) psychological factors, and (3) organizational factors. The study was conducted at an accounting firm located in Bandung. From the number of population taken random sample consisting of senior accountant and junior accountant as respondent. Data collection technique used is by using questionnaire. In accordance with the measurement scale, the data that have been collected tested the validity of Rank Spearman correlation formula and reliability with Alpha Cronbach. Data that have been tested and declared valid and reliable are then analyzed by correlation and regression analysis. Based on the results of correlation and regression analysis to test the hypothesis obtained findings of research results that human capital simultaneously have a fairly close relationship with its performance. While from multiple regression analysis it is known that each dimension gives various contribution to auditor performance and significant at p = 0,05, so from result of significance test, either partially or simultaneously can be concluded to accept research hypothesis, that is human capital have positive effect to auditor performance
Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its relation to fraud, the characteristics of fraud, an effort to minimize fraud through prevention, detection, investigation, computer crime, technique for collecting financial and non-financial data, discussion of forensic accounting application in cases of corruption, discussion of forensic accounting applications in case of bankruptcy.Keywords: syllabus; forensic accounting; fraud; bankruptcyAbstrak. Penelitian ini bertujuan untuk menyusun silbus matakuliah akuntansi forensic bagi mahasiswa S1 di program studi akuntansi. Silabus mengenai akuntansi forensic pada tingkat S1 Pada Perguruan tinggi di seluruh Indonesia dan negara lainnya ditelaah, kemudian disusun silabus akuntansi forensic yang baru. Metode yang digunakan adalah kualitatif. Pada penelitian ini dilakukan wawancara mendalam terhadap partisipan yang memiliki keahlian dalam bidang akuntansi forensik dan auditing. Penelitian ini menggambarkan bahwa materi perkuliahan mencakup materi yang terdir dari definisi akuntansi forensik, profesi akuntan forensic dan keterkaitanya dengan tindakan fraud, karakteristik fraud,upaya meminimalisasi fraud melalui pencegahan, pendeteksian, penginvestigasian, computer crime, Teknik pengumpuln data keuangan dan non keuangan, diskusi aplikasi akuntansi forensic dalam kasus korupsi, diskusi aplikasi akuntansi forensic dalam kasus kepailitan.Kata Kunci: silabus; akuntansi forensik; kecurangan; kebankrutan
Abstract. The purpose of this study is to see trends on firms formance that have conducted IPOs and to see differences in firms formance seen from the ratio of profitability, leverage, liquidity, activity and growth. This study uses quantitative research by conducting a different test analysis using the Wilcoxon Signed Ranks Test and MANOVA test on financial statements of firms that conducted IPOs in 2014. Based on the results of testing, it can be seen that financial performance trends show an increase in terms of profitability, liquidity and growth ratios but there is a decrease in terms of liquidity and activity ratios. The results of the Wilcoxon Signed Ranks Test show that only the leverage and liquidity ratios appear to have differences before and after the IPO. While other ratios do not appear to have a significant difference even though there is an increase in value but the increase does not cause significant differences. MANOVA test results to see the effect of IPO on company performance are seen through profitability ratios, leverage, liquidity, activity and growth simultaneously, it is known that there are no significant differences in company performance after and before the IPO.Â Abstrak. Tujuan dari penelitian ini adalah untuk melihat tren dari kinerja perusahaan yang telah melakukan IPO dan untuk melihat perbedaan dari kinerja perusahaan yang dilihat dari rasio profitabilitas, leverage, likuiditas, aktivitas perusahaan dan pertumbuhan perusahaan. Penelitian ini menggunakan penelitian kuantitatif dengan melakukan analisis uji beda memakai Wilcoxon Signed Ranks Test dan uji MANOVA terhadap laporan keuangan dari 13 perusahaan yang melakukan IPO di tahun 2014. Berdasarkan hasil pengujian, dapat diketahui bahwa secara trend kinerja keuangan menunjukan adanya peningkatan pada segi rasio profitabilitas, likuiditas dan pertumbuhan tetapi adanya penurunan di segi rasio likuiditas dan aktivitas. Hasil Wilcoxon Signed Ranks Test menunjukan bahwa hanya rasio leverage dan likuiditas yang terlihat memiliki perbedaan pada saat sebelum dan sesudah IPO. Sedangkan rasio lainnya terlihat tidak memiliki perbedaan yang signifikan meskipun terdapat kenaikan nilai tetapi kenaikan tersebut tidak menyebabkan perbedaaan yang berarti.Â Hasil uji MANOVA untuk melihat pengaruh IPO terhadap kinerja perusahaan yang dilihat melalui rasio profitabilitas, leverage, likuiditas, aktivitas dan pertumbuhan secara simultan, diketahui bahwa tidak terdapat perbedaan yang berarti pada kinerja perusahaan sesudah dan sebelum IPO.Kata kunci: Initial Public Offering (IPO), Kinerja Perusahaan, Rasio Aktivitas, Rasio Leverage, Rasio Likuiditas, Rasio Pertumbuhan, Rasio Profitabilitas.Â