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Jurnal Akuntansi

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Published by Universitas Kristen Maranatha

ISSN : 20858698 EISSN : 25984977 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 5 Documents

Search results for , issue "Vol. 2 No. 1 (2002)" : 5 Documents clear

Studi Sikap Profesionalisme Mahasiswa AKuntansi, Mahasiswa Bisnis, dan Lulusan Akuntansi di Indonesia Terhadap Praktik Manajemen Laba dan Pelaporan Keuangan Tin, Se
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

The purpose of the research is to investigate whether accounting education is successful at instilling in accounting students and professional accountants a sense of responsibility to financial statement users. To answer this question, this study investigates changes in the opinions of undergraduate accounting students regarding earnings management, the disclosure of sensitive information, the costs and benefits of financial disclosures, and the responsibilities of corporate managers. This study compares accounting students' responses with the responses of students in other business disciplines and also compares accounting students' responses who take jobs in public accounting with the responses of those who enter corporate accounting. The samples are accounting students and other business students in public and private university. Of the 800 questionnaires were distributed to the students and 200 questionnaires to the professional and corporate accountant, 858 questionnaires were returned and 729 data were used. Data is selected using random sampling. The data collection is performed using direct survey to the respondents. The statistic method used to test hypotheses is nonparametric test (Mann-Whitney test). The results are as follows: first, at the public university, senior accounting students became more strongly opposed to omitting required financial disclosures or purposely misstating financial information than junior accounting students, but at the private university, we find no differences between senior and junior accounting students; second, at the public and private university, no differences are detected between sophomore students planning to major in accounting and sophomore planning to major in other business disciplines; third, no significance differences are detected between senior accounting students and senior students in other business discipline; forth, professional accountants oppose eaming management more strongly than corporate accountants; fifth, when students entering private industry and public accounting, they oppose camings management more weakly than they were in the university.

Pengaruh Ketidakstabilan Nilai Tukar Rupiah dan Kebijakan Akuntansi Terhadap Kualitas Laporan Keuangan dan Keputusan Ekonomi Timbul Sinaga
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

Tulisan ini bertujuan untuk menjelaskan sejauh mana pengaruh ketidakstabilan nilai tukar rupiah dan kebijakan akuntansi terhadap kualitas laporan keuangan dan keputusan ekonomi. Ketidakstabilan nilai tukar Rupiah akan berdampak terhadap pemilihan kebijakan akuntansi. Kualitas laporan keuangan selain dipengaruhi oleh keadaan ekonomi juga dipengaruhi oleh kebijakan akuntansi. Keputusan ekonomi oleh manajemen dan pihak-pihak yang berkepentingan dalam suatu per-usahaan sangat tergtantung kepada kualitas informasi yang digunakan. Kebijakan akuntansi yang dipilih sedapat mungkin adalah kebijakan akuntansi yang akan menghasilkan informasi keuangan yang secara kualitas dapat dipergunakan dalam pengambilan keputusan ekonomi. Pemilihan kebijakan akuntansi akan mempengaruhi kualitas laporan keuangan karena besar kemungkinan bahwa prinsip-prinsip yang sedianya dianut tidak dapat dipenuhi sehingga pada gilirannya akan mempengamhi kualitas keputusan ekonomi yang diambil.

Peranan Tax Planning dalam Mengefisiensikan Pembayaran Pajak Penghasilan Soddin Mangunsong
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

Perencanaan pajak adalah merupakan tindakan penstrukturan yang terkait dengan konsekuensi potensi pajaknya, penekanannya diarahkan kepada pengendalian setiap transaksi agar hutang pajak, baik pajak penghasilan maupun pajak-pajak lainnya berada dalam posisi yang minimal sepanjang tidak melanggar peraturan perundang-undangan maupun secara komersial. Membayar pajak bukanlah merupakan tindakan sederhana, tetapi terdapat banyak hal yang bersifat emosional. Pada dasamya tidak seorangpun yang senang membayar pajak. Tujuan penelitian ini adalah untuk mengetahui signifikan perbedaan antara laba komersial dengan laba kena pajak melalui proses rekonsiliasi laporan keuangan komersial denan laporan fiskal, disamping itu juga untuk mengetahui seberapa jauh peranan perencanaan pajak (tax planning) dapat mengefisiensikan pembayaran pajak. Untuk mengetahui signifikansi antara laba komersial dengan laba kena pajak digunakan uji t dengan level of significant 0.025. Berdasarkan hasil pembahasan dan analisis data, terdapat perbedaan yang signifikan antara laba komersial dengan laba kena pajak, dan tax planning berperan dalam mengefisiensikan pembayaran pajak.

Hubungan Penerapan Sistem Informasi Akuntansi Manajemen dengan Prestasi Manajer Pusat Laba Edward K. Sinuraya
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

This study was carried out the PT. NINDYA KARMA (Persero), one big constructional which has been qualified as one of the group "A" contractors that are officially registered in the list of prospective working partners of the government in Bandung. It has been selected because of its rank with its "A" qualification, which can be considered to have the capacity to delegate its managers to deal with planning, operating, and controlling projects. The purpose of this study is to find out the extent of the relationship between the management information system and the performance in each division of the company. The hypothesis in this study is that the management accounting information system are positively correlated with profit center manager performance. The variables tested are the internal accounting as dependent variables (X) and independent variable (Y) as the profit center management. The result showed that Spearman rank correlation was 0,983 while the tolerable deviation in the table with a' = 0.05 showed rs = 0.73972. This means that Ho is rejected since the calculated rs is greater that its value in the rs is greater that its value in the rs table with a = 0.05. as result it can be said that management accounting information system and the performance of the profit manager are strongly related.

Pengaruh Koefisien Respon Laba Akuntansi Terhadap Harga Saham dalam Masa Krisis Ekonomi di Indonesia Tan Kwang En
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

Laba akuntansi pada suatu periode menunjukkan: (1) dampak dari transaksi perdagangan selama periode fiskal yang menghasilkan kas, (seperti penjualan tunai dan perubahan piutang), (2) dampak dari aktivitas periode yang lalu (seperti biaya penyusutan dan harga pokok penjualan), dan (3) dampak dari pengeluaran untuk investasi masa yang akan datang. Scott (1977) mengadakan penelitian yang menekankan betapa pentingnya informasi laporan keuangan yang berkualitas, dan pasar merespon informasi itu dengan baik Pula. Untuk mengukur kualitas laba, maka digunakan koefisien respon laba (earning response coefficient). Paper ini menguji apakah dalam masa krisis ekonomi yang melanda Indonesia akan berpengaruh terhadap kemampuan kualitas laba dalam menjelaskan harga saham. Dengan menggunakan 44 buah perusahaan sampel, hasil penelitian menyimpulkan bahwa kualitas laba tidak mampu menjelaskan harga saham selama masa krisis ekonomi.

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Contact Name
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Journal Mail Official
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Location
Kota bandung,

Jawa barat

INDONESIA