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Akuntansi dan Teknologi Informasi
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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017" : 6 Documents clear
PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2015 Yumiko Setiya Sakti; Eko Pudjolaksono
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.409 KB) | DOI: 10.24123/jati.v11i1.270

Abstract

Now, every company is required not only increasing profit, but required to disclosure their Corporate Social Responsibility (CSR). It is done as a form of responsibility’s companies for environment, and company’s stakeholders. In addition, doing CSR activities can also used as a form of closer themselves to the local people around their companies. This research aims to know the effect of CSR disclosure on financial performance in mining sector that registered at Indonesian Stock Exchange. This research used quantitative method with using 138 samples for 4 years (2012-2015). For measured CSR activities, this research used Global Reporting Initiative (GRI). The result of this research showed that there are no significant effect between CSR disclosure and financial performance for ROA and ROE. But, this research find that there is a positives effect between CSR disclosure and financial performance for EPS and profit margin.
PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA DI INDONESIA Go Meliana Indah Lestari; Senny Harindahyani
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1775.198 KB) | DOI: 10.24123/jati.v11i1.271

Abstract

Family firms don’t have effective oversight, therefore they tend to do earnings management higher compare than others. This study aims to prove whether this phenomenon true or not and whether the role of independent commissioners have been effectively overcome the problem. Data used in this research covers all firms listed in Indonesian Stock Exchange for the period of 2012 to 2014, except for banking and finance sector. The study is conducted using multiple linear regressions. The result shows that there is no significant different between family firms and non-family firms to manage earnings, and the role of independent directors can’t decrease the earnings management in family firms.
HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI Leona Ami; Yie Ke Feliana
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.817 KB) | DOI: 10.24123/jati.v11i1.272

Abstract

Abstract – This research investigate if timely loss recognitionis associated with return of merger - acquisition. In order to measure conservatism, we used Basu (1997) and Francis and Martin (2010) in Demsetz and Lehn (1985) to measure return. Model I with AcqCAR +/- 30 days and Model II with AcqCAR +/- 365 days shows there is no significant relation between conservatism and return from merger and acquisition decision. In addition, we find that Basu (1997) is not significant for sample in Indonesia .Paired sample t-test shows there is no significant changes in return related merger and acquisition decision.
Accounting Comic Effect: Perancangan Komik Edukasi Untuk Meningkatkan Pemahaman Mahasiswa/i Non Akuntansi Terhadap Kasus Misappropriation Of Assets Ho Erik Hosan; Bonnie Soeherman; Lucya Erlinda Sonia
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.505 KB) | DOI: 10.24123/jati.v11i1.324

Abstract

This research is motivated by the difficulty problem to understand about accounting, because a lot of people think that this subject only teach how to make journal entries and present the financial statement. Where, in real conditions, accounting subject is not only learn about it. In addition, the lack of interest in reading will affect the students to understand what the material that being taught. Thus the researcher provide interesting and innovative learning media to avoid the boredom, with education comic by using topic about fraud as a part of accounting. The fraud case is about the misappropriation of asset that are tested on non accounting’s students. This research is conducted with 3 (three) steps using interview, observation, and analysis of document, that is to asked questions about the prior knowledge about fraud. After that, the researcher give the article. An then the last step is to read the comic that have been designed with a similar case from the previous reading. The researcher asked the difference felt after reading the comic and article. The result of research based on display, content, use of language, and interest in reading, all the research’s objects prefer reading comic than article. In addition is easier to understand because comic can described in detail and using language that can be adapted the character of research’s objects and hope the comic book can be applied at the university to make more fun learning.
Perancangan Media Board Game menggunakan Pendekatan Edutainment untuk meningkatkan Minat Belajar Dasar Akuntansi pada Sekolah Menengah Atas Jurusan Sosial: Studi Kasus: Kelas XI Sosial SMA Galaxy Semester Gasal Tahun Ajaran 2016-2017 Ismi Yunita A.; Adhicipta R. Wirawan
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.19 KB) | DOI: 10.24123/jati.v11i1.326

Abstract

The students learning style progresses from time to time. In reality, there are a lot of teaching methods that aren't adjusted to the students learning style. The teaching methods that have not evolved resulted in lack of interest to pay attention to the lesson. One way that can be done to cope with the changes in learning style that occurs is to collaborate fun game and accounting subjects using edutainment approach. The object of this study is the high school students who are studying accounting. The period used is cross sectional by taking samples at high school students majoring in Social XI classes from July to November. To find the results of their interest and the students feedback using the observation method, assessment of pre-test and post-test, questionnaires and interviews. This research indicate that the use of board game increase the learning interest from the students and teachers, to increase understanding of the material in the basics of accounting.
PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 Arief Kusumo Atmojo Sugiharto; Felizia Arni Rudiawarni
Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (953.896 KB) | DOI: 10.24123/jati.v11i1.371

Abstract

The purpose of this study was to examine the effect of female executives on the quality of financial statements of companies in the manufacturing sector. The quality of the company's financial statements can be seen from the tendency of directors of companies to do the earnings management. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2012-2014. This study uses a quantitative approach and tested with the regression model. Independent variables used are Female, Leverage, Loss, M / B Ratio, Revenue Growth, Size, SIC and Year. The dependent variable used is Dicretionary Accruals as a proxy of earnings management. The results of this study indicate that the presence of women as an executive in the company turned out to give a good impact for the company, women tend to be more conservative in choosing strategy, particularly related to the financial statements

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