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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 3 (2014): August" : 5 Documents clear
PENGARUH MEKANISME TATA KELOLA TERHADAP PROBABILITAS KEBANGKRUTAN DAN MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Joko Nugroho
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.729 KB) | DOI: 10.22146/abis.v2i3.59360

Abstract

This study aimed to find effect of corporate governance mechanism on probability of bankruptcy and earnings management in manufacturer companies registered in Indonesian Stock Exchange from 2012 to 2013. The populations of study were manufacture companies registered in Indonesian Stock Exchange, while samples were taken by method of purposive sampling. Total samples of this study were 106 companies. Based on the results of testing which had been conducted, it is concluded that institutional ownership had positive effect on earnings management, proportion of independent board of directors had positive effect on probability of bankruptcy, audit tenure had negatif effect on earnings management, and probability of bankruptcy did not effect on correlation between corporate governance and earnings management, but affected earnings management by individually.
PENGARUH FAKTOR-FAKTOR TEKNOLOGI INFORMASI, INTERAKSI, DAN MOTIVASI TERHADAP KEMAMPUAN AUDITOR DALAM BERBAGI PENGETAHUAN Nabella Duta Nusa
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.761 KB) | DOI: 10.22146/abis.v2i3.59361

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang dapat mempengaruhi kemampuan auditor dalam berbagi pengetahuan. Secara khusus, penelitian ini membagi faktor-faktor tersebut menjadi tiga kelompok: faktor teknologi informasi, kelompok faktor interaksi (terdiri dari iklim organisasi, pendampingan, konflik dan ambiguitas peran), dan kelompok faktor motivasi (terdiri dari penghargaan organisasional, keuntungan timbal balik, kesenangan dalam membantu orang lain, keyakinan-sendiri terhadap pengetahuan). Pembangunan model penelitian didasarkan pada beberapa teori, antara lain Mentoring Theory, Economic Exchange Theory, Social Exchange Theory, dan Social Cognitive Theory. Objek penelitian ini adalah auditor Kantor Akuntan Publik (KAP). Data dikumpulkan melalui penyebaran kuesioner dan kuesioner yang kembali sebanyak 82 buah. Metode analisis statistik yang digunakan adalah metode Structural Equation Modeling (SEM).
STUDI KOMPARATIF PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH: PENDEKATAN RISET CAMPURAN Pajaruddin Ibrahim
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.792 KB) | DOI: 10.22146/abis.v2i3.59362

Abstract

Tujuan penelitian ini adalah memberikan bukti empiris terkait penerapan akuntansi akrual pada pemerintah daerah di Indonesia. Penelitian ini membandingkan penerapan akuntansi akrual di Kota Semarang dan Kota Palopo. Penelitian ini akan menggunakan metode penelitian campuran. Desain yang digunakan adalah exploratory. Pada fase kualitatif dilakukan wawancara kepada 13 orang responden yang mewakili Pemerintah Kota Semarang, Pemerintah Kota Palopo, Komite Standar Akuntansi Pemerintahan dan Akademisi. Analisis tematik digunakan untuk menjawab pertanyaan penelitian. Pada Fase Kuantitatif dilakukan penyebaran kuisioner kepada 124 pengelola keuangan di Kota Semarang dan Kota Palopo. Proses penerapan akuntansi akrual di Kota Semarang jauh lebih baik dibandingkan dengan penerapan akuntansi akrual di Kota Palopo. Kemauan berinovasi menjadi kunci kesuksesan Kota Semarang. Kota Palopo terjebak pada fenomena prokrastinasi. Fenomena prokrastinasi juga terajadi pada kebanyakan pemerintah daerah di Indonesia. Mekanisme koersif, mimetik dan normatif eksis pada penerapan akuntansi akrual di Kota Semarang dan Kota Palopo. Berdasarkan hasil analisis faktor, berhasill diidentifikasikan atau ditemukan ada 5 (lima) faktor yang mempengaruhi penerapan akuntansi akrual yaitu: Faktor aturan, Faktor sumber daya manusia, Faktor komitmen pimpinan, Faktor strategi implementasi, Faktor karakteristik organisasi. Secara kumulatif, variasi seluruh item yang ada mampu dijelaskan oleh kelima faktor adalah sebesar 70,706 persen, sisanya sebesar 29,294 persen dijelaskan oleh faktor lainnya di luar dari kelima faktor tersebut.
Pengaruh Informasi Lingkungan dan Sosial terhadap Keputusan Manajer (Studi Eksperimen di PT Hanjaya Mandala Sampoerna, Tbk) Wulan Dari
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.609 KB) | DOI: 10.22146/abis.v2i3.59363

Abstract

Currently, social and environmental issues emerge in business and accounting literature. Previous accounting studies, however, only focused on how external parties (investors) used this information. Different with majority of previous studies, the currently study examines whether managers, as internal users, consider social and environmental information in their project evaluation decision. The study is experimental study from managers in PT Hanjaya Mandala Sampoerna, Tbk, affiliate company of Philips Morris International in Indonesia. Built on the stakeholder theory, this study hypothesis’s that managers as internal party consider social and environmental information.
PENGKLASTERAN PEMERINTAH DAERAH DI JAWA DAN BALI BERDASARKAN VARIABEL SOSIOEKONOMI (KOMPARASI LAPORAN KEUANGAN DAERAH) Baidori Baidori
ABIS: Accounting and Business Information Systems Journal Vol 2, No 3 (2014): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1887.114 KB) | DOI: 10.22146/abis.v2i3.59364

Abstract

Analysis towards financial statements of a government will be more optimal if itcompared with the similar benchmarking partners. Initiative of the localgovernment benchmarking formation has been done by Ritonga and Priyambodo(2014) through clustering model. This study aims to cluster local government inJava and Bali using K-medoids method, and then compare the clustering resultswith the study results of Priyambodo and Ritonga (2014). This study uses K-medoids method for clustering local government. Data used in this study aresocioeconomic variables contained in the allocation component of DAU. Based onthe data analysis, there were obtained five clusters of municipality and six clustersof district governments. Factor that shows a significant difference in themunicipality cluster is PDRB per capita, while in the district government cluster isthe PAD. The test results towards the criteria of cluster internal quality usingDavies-Bouldin Index (DBI) and the Silhouette index (SI) showed that theclustering results of Priyambodo dan Ritonga (2014) on municipal government isbetter than the results of this study, whereas the result of district governmentclustering in this study is better than the study results of Priyambodo and Ritonga(2014).

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