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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
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Search results for , issue "Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana" : 4 Documents clear
PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i1.931

Abstract

The purpose of this study is to determine how much are liquidity ratio and profitability ratio claim influence to going concern audit opinion in manufactured companies listing in Indonesian Securities Exchange. Source of data in this study is secondary data. The population of data is manufactured companies listing in Indonesian Securities Exchange and the sample of data are manufactured companies listing in Indonesia Securities Exchange for 5 (five) years which are from 2009 until 2013. Samples data are taken by using of purposive sampling method. The method of data analysis is using descriptive statistics and double regression analysis. This data analyzed by SPSS which are Partialy and Simultaneously Regression test. The result of this study showed that Liquidity ratio and Profitability ratio are partialy and simultaneously had a negative influences to Going Concern Audit Opinion in manufactured companies which are listing in Indonesian Securities Exchange for 5 (five) years.
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUKURAN ASET TETAP PADA PT PLASTICON TRIJAYA DAN KESESUAIANNYA DENGAN PSAK 16 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i1.932

Abstract

The purposes of this study was to analyze the recognition, measurement, presentation, and disclosure of Fixed Assets as well as compliance with Statement in Indonesian Accounting Standard No. 16 in PT Plasticon Trijaya. This study is a qualitative study with descriptive analysis and comparison between the data obtained from the company with Statement in Indonesian Accounting Standard No. 16.  The results of this research is the treatment of fixed assets has been largely in accordance with SFAS 16, there is little error in presentation and disclosure of Fixed Assets in the Financial Statements.
Evaluasi Efektivitas Peran dan Fungsi Audit Inernal (Studi Kasus pada Grup Perusahaan Farmasi Dipa Rajawali) Sumantri Bratakusuma, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i1.934

Abstract

This research aims to study the process of a paradigm shift or a view of the role and functions of internal audit, the cause of inefficiency function and role of internal audit in risk management, top management support and auditees of the findings of internal audit and process improvement and prevention is done in order to create corporate governance good. The object of research is a group company namely Dipa Eagles Pharmaceutical Group Company which is engaged in the fields of pharmaceuticals and medical devices. The study was conducted using a descriptive approach by comparing the analysis of the facts that occurred in the company's activities between theory and practice. From the results of field studies and literature, indicates that the Eagles Dipa Pharmaceutical Group has made the process of paradigm shift on the role and functions of internal audit of "watch dog" to "consultant" and partner for the company's management conducted by the Dept. Corporate Internal Audit. Although there has been a paradigm shift audits in Group Pharmaceutical Company Dipa Eagles, but yet there is conformity policy role and function of internal audit has been running in Group Pharmaceutical Company Dipa Rajawali so that the role and functions of internal audit can not be effective and have not been able to contribute to improvement internal control and risk management company. There has been no top management support and auditees of the findings obtained by the internal audit that good corporate governance in the Group of Pharmaceutical Companies Dipa Eagles has not been reached.
PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP KUALITAS AUDIT STUDI PADA AUDITOR KANTOR AKUNTAN PUBLIK DI JAKARTATIMUR Budi Tri Rahardjo, Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i1.935

Abstract

The purpose of this research is to know how to influence the professionalism and independence of the Audit Quality in Public Accounting Firm in East Jakarta wilayah. Data used in this study are primary data. Data analysis technique used is the Multiple Regression Analysis, Analysis of Coefficient of Determination, Correlation Coefficient Analysis and Hypothesis Testing. From these results it can be concluded that after going through the calculation of SPSS, the results obtained correlation calculation in which the magnitude of the correlation coefficient professionalism and independence of the auditor amounted to 0.503, which means the level of satisfaction and confidence have a strong relationship to the purchase decision, with a significance probability of 0.000. It can be concluded that the professionalism and independence has a positive effect on audit quality.

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