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Jurnal Akuntansi Bisnis

akuntansi-bisnis
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Published by Universitas Bunda Mulia

ISSN : 1979360X EISSN : 25986767 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 206 Documents

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PENGARUH REPUTASI, ETIKA DAN PERSEPSI KEADILAN TERHADAP KESENJANGAN ANGGARAN (BUDGETARY SLACK) Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Budgeting carries behavioral problem that can have important effects on the effectiveness of organization. Behavioral problems arise when subordinates perceive that budgets are too difficult to accomplish so that subordinates often create slack in their budgets when superiors use budgets to evaluate performance. The research uses experimental design. This study tests the effect on budgetary slack of three potential control for opportunistic self-interest : reputation, ethics and perception of justice. In this setting, participants are divided to two groups based asymmetry and symmetry information. The result shows that budgetary slack is negatively associated with reputation, ethic and perception of justice. Budgetary slack is positively associated with asymmetry information. Reputation, ethics and perception of justice are positively associated with social norms for honesty and responsibility. The result suggests that reputation, ethic and perception of justice affect to create slack in budgeting and can be used as control to minimize budgetary slack. Keywords: Budgetary slack, reputation, ethic, perception of justice, asymmetry information

KUALITAS ASSURANCE STATEMENT ATAS SUSTAINABILITY REPORTS (Studi Empiris di Indonesia) Ni Putu Rusmitha Cintya Dewi; Fransisca Ninik Yudianti; Reni Retno Anggraini
Jurnal Akuntansi Bisnis Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: This research focuses on determining the quality of assurance statement on sustainability reports in Indonesia. Furthermore, it finds out the differences quality of assurance statements on sustainability reports between Indonesia Sustainability Reporting Awards (ISRA) participants and those of non ISRA participants (non ISRA), as well as the differences quality of assurance statements on sustainability reports between companies that using assuror from Public Accounting Firm (PAF) and those from non Public Accounting Firm (non PAF). Type of this research is empirical research. The targeted population is companies that listed in Indonesia Stock Exchange (IDX) in the year 2016 and 2017 ISRA participants. The targeted populations is consisted of total 13 companies. Ten companies are participated in ISRA and three companies are non ISRA participants. Data analysis used is descriptive content analysis and Mann-Withney U Test. The results showed that quality of assurance statement on sustainability reports in Indonesian companies has reach high quality level. The highest percentage of adherence to AA1000AS standard was 92,9%. However, there was no difference quality of assurance statement between companies that participated and non participated in ISRA. There was no difference quality of assurance statement in companies that use assurance services from Public Accounting Firm (PAF) as well as non PAF. Keyword : quality, standard, assurance statement, sustainability report ABSTRAK: Penelitian ini bertujuan untuk mengetahui kualitas assurance statement atas sustainability reports. Analisis lebih lanjut adalah untuk mengetahui perbedaan kualitas assurance statement atas sustainability reports diantara perusahaan yang menjadi peserta Indonesia Sustainability Reporting Awards (ISRA) dan tidak menjadi peserta ISRA (non ISRA). Perbedaan juga dianalisis antara perusahaan yang menggunakan assuror dari Kantor Akuntan Publik (KAP) dan assuror bukan dari KAP (non KAP). Jenis penelitian ini empiris. Populasi sasaran dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 dan perusahaan peserta ajang ISRA tahun 2017. Populasi sasaran yang diperoleh sebanyak 13 perusahaan yang terdiri dari 10 perusahaan yang merupakan peserta dalam ajang ISRA dan 3 perusahaan non ISRA. Data dianalisis menggunakan descriptive content analysis dan uji Mann-Withney U. Hasil penelitian menunjukkan bahwa kualitas assurance statement atas sustainability reports di Indonesia rata-rata pada tingkat kualitas tinggi dengan persentase tingkat ketaatan tertinggi terhadap standar AA1000AS sebesar 92,9%, tetapi penelitian ini juga menemukan bahwa tidak ada perbedaan kualitas assurance statement pada perusahaan yang menjadi peserta dalam ajang ISRA dan non ISRA dan juga tidak ditemukan perbedaan kualitas assurance statement pada perusahaan yang menggunakan jasa assuror dari Kantor Akuntan Publik (KAP) dibandingkan dengan assuror dari non KAP. Kata Kunci: kualitas, standar, assurance statement, sustainability report

PENGARUH KINERJA AUDITOR DAN TINGKAT PELATIHAN AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN Sudjono Sudjono
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

In response to implement and to keep transparancy dan accountability in public financial sector or private sector, audit have a major and absolute role. This role is to accomplish the expectation and the requirement from stakeholder. Therefore, writer feel necessary to have a research about audit quality and because of that writer have a picture that can be reliable. In this research, writer use three variables which is auditor performance, auditor training level, and audit result quality. The purpose of this research provides empirical evidence that audit result quality influenced by auditor performance and auditor training level. For this research method, writer use a double linier regression analysis test. In collecting primary data, writer use auditor from Auditama Keuangan Negara I BPK RI for 32 persons as respondens. There are a lot of research about audit quality, however there is a variable difference between this research and others. Other research use ability, knowledge, independency dan ethic associated with audit quality. This research use rewards expectation, duty perception for auditor performance variable and conceptual skill, technical training and moral education for auditor training level variable. The results of this research find that auditor performance variable and auditor training level variable influence audit result quality variable. As parsial and together, auditor performance variable and auditor training level variable have a positive correlation with audit result quality variable. However, there is limitation when writer set this study, for example audit application do not include as variable in this research. Other limitation is only 32 respondens that become sample for this research. This sample are not enough to represent auditor profession and to generalize the result of this research for auditor profession. In the future, writer suggest that on the similar research, a writer have to add more responden dan use other variable. So that research become more practical, relevan, useable for public and auditor profession. Keywords: transparancy; accountability; auditor performance; auditor training level, audit result quality; double linier regression analysis; auditor profession.

PENGAKUAN PERSEDIAAN BARANG CACAT DAN RUSAK PADA PEDAGANG SAYUR DAN BUAH ANTAR PULAU DI PELABUHAN WANI Sri Hardianti; Jurana Jurana
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to determine what kind of treatment of defective products and defective inventory on vegetable and fruit traders in the port Wani . By using qualitative methods , the research done by observation and in-depth interviews on informants who have been determined by 4 people . With research sites Wani port Jl . H. Ambo District of Edo Village Wani two Tanantovea Donggala . The results of this study indicate that they are not doing the treatment of defective products . Where , no restoration they did based on the theory that a defective product is a product that failed technically and economically still be improved into a product that is in accordance with the defined quality standards but requires an additional charge . In this effort they are explained in the treatment of defective products . Treatment and they do the calculations included in the calculation and accounting treatment , which is normally defective product , sold. By treating the sale of defective products as a reduction of cost of finished products . Going forward , traders expected the inter- island vegetables and fruits can implement a complete accounting records and financial management in more detail in order to be more organized . Where any amount of goods entering recorded and classified the number of defective items and damaged so that lossesOr gains that could be obtained in prediction . Keyword: Inventory , defective products and defective

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN EARNINGS PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (STUDI EMPIRIS PADA 110 PERUSAHAAN PERIODE 2006 – 2009) Andy Yulius
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research wants to examine the effects of 5 company’s financial ratio to projected earning change of company. The hypothesis of this research are Current Ratio (CR), Total Asset Turnover (TATO), dan Return On Investment (ROI) have a positive influence to projected earning change of company (Future Earning). While Debt Equity Ratio (DER) and Price Earning Ratio (PER) has a negative influence to projected earning change of company. The technique for examining the hypothesis is multiple regression analysis by using SPSS 12.0 for windows.Key words : Current Ratio, Total Asset Turnover, Return On Investmen,t Debt Equity Ratio, Price Earning Ratio and Future Earning

ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP KAPITALISASI PASAR DAN NILAI PERUSAHAAN PADA PERUSAHAAN RETAIL DI BEI Priyo Darmawan
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Corporate performance measurement is one of the critical aspects of determining invesment. Therefore, it is necessary to need for a proper measurement of enabling to assess accurately and sufficiently in order to investors and creditors misleadings. The objective of this research is to analysis financial performance of Economic Value Added (EVA), and Market Value Added (MVA), Total Shareholder Return (TSR) against market capitalization and corporate value. The applied method in this research is using multiple regression and linier regression analysis to the F-test,Tt-test, and classic regression assumption. The results of this reseach is referring to the existence of the impact of EVA, MVA, TSR , ROE, ROA, EPS and PER on market capitalization and corporate value. Key Word : Market Value Added (MVA), Tobin’s Q, ROA (Return On Asset), ROE (Return On Equity), Market Capitalization, Earning Per Share (EPS)

PENGARUH CORPORATE GOVERNANCE, RETURN ON ASSET DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT Erna Wijayana; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: In the era of globalization, sustainability reporting can serve as a differentiator in competitive industries.Business stakeholders need better information about how environmental, social and economic impacts are factored into business strategies and decisions.The aim of this research is to investigate the effect of corporate governance is measuredby indicators ASEAN Corporate Governance Scorecard (ACGS) level 1, Return on Assets (ROA) and the age of the company towards the extensive disclosure of sustainability report. The extensive disclosure of sustainability report is measured by the instrument onGlobal Reporting Initiative (GRI) version 4.The sample used in this research were companies which consistently listed at LQ45 Index 2014-2015. Samples are collected by purposive sampling and resulted in 15 (fifteen) companies selected as the final sample.The statistic method used was multiple linear regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 22. The result of this research indicates that corporate governance and return on assets have apositive significant influence on the extensive disclosure of sustainability report, while the company's age has no significant influence on the extensive disclosure of sustainability report. Keyword : Corporate governance, return on asset, company age, sustainability report ABSTRAK: Di era globalisasi pelaporan berkelanjutan dapat menjadi pembeda dalam industri yang kompetitif. Para pemangku kepentingan bisnis membutuhkan informasi yang lebih baik lagi mengenai bagaimana dampak lingkungan, sosial dan ekonomi diperhitungkan dalam strategi bisnis dan keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh corporate governance yang diukur berdasarkan indikator ASEAN Corporate Governance Scorecard (ACGS) level 1, Return on Asset (ROA) dan umur perusahaan terhadap luas pengungkapan sustainability report. Untuk luas pengungkapan Sustainability Report diukur berdasarkan instrumen Global Reporting Initiative (GRI) versi 4. Sampel dalam penelitian ini adalah perusahaan – perusahaan yang secara konsisten masuk dalam indeks LQ45 selama periode 2014-2015. Pemilihan sampel menggunakan teknik purposive sampling dan menghasilkan 15 (lima belas) perusahaan sebagai sampel akhir dalam penelitian ini. Metode statistik yang digunakan adalah metode regresi linear berganda, dimana pengujian hipotesis t menggunakan tingkat signifikansi α = 5%.Alat statistik yang digunakan adalah SPSS 22. Hasil penelitian ini menunjukkan bahwa corporate governance dan return on asset memiliki pengaruh signifikan terhadap luas pengungkapan sustainability report, sedangkan umur perusahaan tidak memiliki pengaruh signifikan terhadap luas pengungkapan sustainability report. Kata kunci: Corporate governance, return on asset, umur perusahaan, sustainability report

FAKTOR-FAKTOR PENENTU REAKSI HARGA SAHAM SEBAGAI DAMPAK PENGUMUMAN RIGHT ISSUE Merna Surjadi
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this research is to analyze factors explaining the stock price reaction as effect of right issue. This paper examines 49 companies where announce right issue in Jakarta Stock Exchange during June 1997 to December 1999. Dependent variable is Cumulative Abnormal Return (CAR). Price Book Value (PBV), Debt Equity Ratio (DER), ratio of amount of new equity’s share to outstanding share (RBL), and ratio of offer price to closing price one month prior to effective date (OFFER) are used as independent variable. The analysis show DER and RBL have negative coefficient which statistically significant at the 0,05 level. PBV and OFFER have statistically insignificant coefficient.Keywords: CAR, PBV, DER, RBL

PENGARUH SET KESEMPATAN INVESTASI TERHADAP HUBUNGAN ANTARA ASIMETRI INFORMASI DAN TINGKAT MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ni Made Suwitri Parwati; Arya Pribadi
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aims to find out (a) the influence of information asymmetry on the management level directly profit (b) Influence the investment opportunity set the proxy as the opportunity to grow towards the relationship between asymmetric information and the level of earnings management. The Data used in this study is secondary data in the form of annual financial reports as well as other data related to the research. Withdrawal methods are purposive samples sampling total sample, with as many as 27 firms with a three-year research period (2008-2010). Methods of analysis used in this study is a Simple linear regression and Moderating Regression Analysis (MRA). Results of the study are (1) effect significantly or the existence of a positive relationship between Earnings Management and Information Asymmetry, (2) the investment Opportunity Set is not moderating variables (no effect) to the relationship between Earnings Management and Information Asymmetry.Keyword : Investment Opportunity Set, the asymmetry of information and the level of Earnings Management

PENGARUH KUALITAS AUDIT DAN OPINION SHOPPING TERHADAP PEMBERIAN OPINI GOING CONCERN Wiwi Idawati; Michael Michael
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The existence of the company has many problem cases such as Enron and second problems that lead to self-fulfilling prophecy does not disclose the auditor's going concern status. The purpose of this study was to examine and analyze the effect of audit quality and the opinion of shopping on the provision of going concern opinion.The research method to test the validity, reliability, classic assumption test and to test hypotheses with multiple linear regression method and data used are primary data collected through questionnaires with respondents of this study is the auditor who works in Public Accounting Firm (KAP) in the region Jakarta with a total population of 236 KAP. The results showed that there was a significant effect of audit quality and the opinion of shopping on the provision of going concern opinion simultaneously with a significance value of 0.000 and when analyzed by partial quality audit of the administration of going concern opinion has a significant influence with a value of 0.000 and opinion on the provision of opinion going shopping concerned have a significant influence of 0.22.Keywords: Quality Audit, Opinion Shopping, opini going concern.

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Ernie Riswandari

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+6281387005908

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Jl. Lodan Raya No. 2 Ancol Jakarta Utara

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Kota tangerang,

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INDONESIA