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Paulus Parnyoto
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realpaul@ugm.ac.id
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abis-maksi.feb@ugm.ac.id
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INDONESIA
ABIS: Accounting and Business Information Systems Journal
Published by Universitas Gadjah Mada
ISSN : 23021500     EISSN : 23021500     DOI : 10.22146/abis
Core Subject : Economy,
Economics, Econometrics & Finance
ABIS : Accounting and Bussiness Information Systems Journal, terbitan ini berisi artikel bidang ilmu Akuntansi dan Sistem Informasi yang diterbitkan secara berkala satu tahun 4 kali yaitu pada bulan Februari, Mei, Agustus dan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 1 (2014): February" : 5 Documents clear
PENGARUH FAKTOR TEKNIS DAN ORGANISASIONAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kementerian Ketenagakerjaan Republik Indonesia) Deni Herdianto
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.906 KB) | DOI: 10.22146/abis.v2i1.59370

Abstract

Shortcoming in identifying variables that affect the quality of financial statements and limitation in formulating the policies to solve them are the one of the classical problem faced by the governmental entity in Indonesia. The purpose of this study is to examine and analyze the influence of technical and organizational factors on the quality of financial statements. This will be linked with the decision making process implemented by the management to improve the quality of financial statements. Agency theory perspective is used to interpret the results of this research.The samples of this study consist of 69 officials (minimum echelon IV) that in 2015 or 2014 were actively involved in preparing and presenting financial statements of satuan kerja (satker) at Ministry of Labor in DKI Jakarta and UPTP (vertical office) all around Indonesia. This study uses mixed methods, applying a combination of two approaches (quantitative and qualitative) at the same time with sequential explanatory strategy. SPSS ver. 20 was used to analyze the quantitative data. Content analysis was used to analyze the qualitative data.This study provides evidence that the quality of financial statements is influenced by implementation of Standar Akuntansi Pemerintahan (SAP), reconciliation, and competence of human resources. The results showed that agency theory is very relevant to describe the current condition of governmental accounting and reporting. The policies to improve the quality of financial statements are reactively formulated. They do not have a main focus, roadmap and a grand strategy to solve the problems. Frequently, decision is not made based on scientific studies. The findings also revealed that institutional isomorphism did contribute to the process of preparing and presenting financial statements. The major contribution of this research is to provide an understanding of the factors that affect the quality of financial statements, which in turn could be used to formulate government policy in the future.
HUBUNGAN KUALITAS REVIU LAPORAN KEUANGAN DENGAN TEMUAN PEMERIKSAAN BPK PADA PEMERINTAH KABUPATEN/KOTA SE-DIY Dwi Windarsih
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.85 KB) | DOI: 10.22146/abis.v2i1.59371

Abstract

This study was conducted based on the phenomenon of audit results by State Audit Agency (BPK) of Republic Indonesia on local government’s financial statement which stating findings from examination towards the district / city governments in DIY, whether those already getting unqualified opinion or those categorized into qualified opinion. This is related to the obligation for Internal Supervisory Apparatus to conduct reviews on the financial statements of local governments (LKPD) before the statements audited by the BPK. This study uses mixed method i.e. it sequentially combines qualitative and quantitative methods of sequentially. The results suggested that the review quality conducted by each Inspectorate District / City is summarized as follows: Sleman District (82,56%), Yogyakarta city (81,28%), Kulon Progo District (80,00%), Bantul District (76,15%), and Gunungkidul District (73,08%). This review quality has a negative correlation with the amount of examination findings by BPK, which means that the better of the Review quality, the smaller the number of BPK findings. This is indicated by the value of correlative coefficient of -0.900. The results of this study are expected to provide information / feedback towards the policy makers to take the necessary measures, so that the Review implemented towards the financial statements by local authorities can be more qualified, thus minimizing the amount of examination conducted by BPK.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) (Studi pada Perusahaan Manufaktur 1995-2010) Hilda Octavana Siregar
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.233 KB) | DOI: 10.22146/abis.v2i1.59372

Abstract

In performing business activities, companies must have adequate capital. The capital can be obtained from internal and external parties of the companies. However, companies tend to get maximum capital from their internal parties. This can be done by offering stocks in Stock Market. A company’s first stock offer in stock market is called Initial Public Offering (hereinafter referred to as IPO). IPO is a complex decision because it will cause loss and new costs, so it will influence corporate financial performance. The purpose of performing IPO, aside from getting additional cash, is also to demand companies to improve their performances, including financial performance. Corporate financial performance can be measured by financial ratios. This study used nine financial ratios in measuring corporate financial performance. The nine ratios represent financial performance, i.e. efficiency, profitability, leverage, liquidity and dividend payment. With additional cash from performing IPO, those financial rations can be increased. Liquidity ratio is one of the ratios directly influenced by increasing when a company receives cash from performing IPO. Efficiency and profitability financial performances are expected to increase with a significant increase of sales. Meanwhile, leverage financial performance can increase because total own capital will be bigger than the capital of external parties. However, there is indication that many companies performed window dressing in their financial statements before performing IPO. So, after performing IPO, their financial statements aren’t as attractive as before IPO. Therefore, this study measured the impact of performing IPO on corporate financial performance.
ANALISIS PRAKTIK MANAJEMEN LABA DAN RELEVANSI NILAI ( VALUE RELEVANCE) SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013) Ivan Setiawan H
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.337 KB) | DOI: 10.22146/abis.v2i1.59373

Abstract

Tujuan utama dari pelaporan keuangan adalah penyediaan informasi. Pelaporan keuangan harus (1) menyediakan informasi yang bermanfaat bagi para investor dan kreditor dan pemakai lain, (2) menyediakan informasi untuk membantu para investor dan pemakai lain, (3) menyediakan informasi tentang sumber daya ekonomik suatu badan usaha, klaim terhadap sumber-sumber tersebut, dan akibat-akibat dari transaksi, kejadian, dan keadaan yang mengubah sumber daya badan usaha dan klaim terhadap sumber daya tersebut. Guna mencapai pelaporan keuangan tersebut diperlukan standar akuntansi yang baik. Standar akuntansi merupakan pedoman yang digunakan untuk mengakomodasi tata cara pelaporan informasi keuangan. Kebutuhan akan standar akuntansi dijawab oleh berdirinya organisasi International Accounting Standard Committee (IASC). IASC kemudian membuat standar akuntansi tunggal yang diharapkan mampu meningkatkan nilai dari pelaporan keuangan yaitu IFRS. Penelitian mengenai efektifitas penerapan IFRS masih tidak konsisten.Penelitian ini bermaksud untuk menganalisis dampak pengapdosian IFRS di Indonesia. IFRS yang dianggap mampu meningkatkan relevansi nilai dan menurunkan praktik manajemen laba masih belum menemukan hasil yang konsisten. Penelitian ini menggunakan sampel semua perusahaan manufaktur yang terdaftar di Indonesia mulai dari tahun 2009-2013 yang berjumlah 388 sampel. Penelitian ini menggunakan metode chow test dan uji beda.Hasil analisis untuk uji hipotesis pertama ini mengindikasikan bahwa tidak ada perbedaan tingkat manajemen pada masa sebelum dan sesudah adopsi IFRS. Hasil analisis untuk hipotesis kedua mengindikasikan bahwa relevansi nilai lebih rendah pada masa sesudah adopsi IFRS dibandingkan dengan masa sebelum adopsi IFRS.
Kualitas Akuntansi, Tertundanya Harga Saham, dan Return Saham Ekspektasian Masa Depan Studi di Indonesia Tryanto Kusumawardana Priyono
ABIS: Accounting and Business Information Systems Journal Vol 2, No 1 (2014): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.886 KB) | DOI: 10.22146/abis.v2i1.59374

Abstract

Studi ini meneliti hubungan antara kualitas akuntansi dengan tertundanya harga saham, dan tertundanya harga saham dengan return ekspektasian masa depan. Studi ini menggunakan data saham di Indonesia stock exchange. Sampel menggunakan data perusahaan yang masuk dalam LQ45 dari taun 2009-2013. Terdapat dua hipotesis dalam penelitian ini, Hipotesis yang pertama adalah kualitas akuntansi memiliki hubungan negatif terhadap tertundanya harga saham. Hipotesis yang kedua adalah Komponen kualitas akuntansi, atas tertundanya harga saham memiliki hubungan positif terhadap return saham ekspektasian masa depan.Hasil dari penelitian ini menunjukkan bahwa kualitas akuntansi mempunyai hubungan yang negatif terhadap tertundanya harga saham. Informasi akuntansi yang baru dan relevan terhadap harga suatu saham akan digunakan untuk menganalisis dan menginterpretasi nilai saham yang bersangkutan. Jadi kualitas akuntansi yang baik akan memperkecil tertundanya harga saham. Apabila investor tidak memperoleh infromasi yang cukup berkualitas maka investor akan memerlukan return yang tinggi sebagai kompensasi untuk memegang saham yang diestimasikan beresiko untuk mengalami kerugian tinggi.

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