Articles
69 Documents
Search results for
, issue
"Vol 13, No 02 (2018)"
:
69 Documents
clear
PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA)
Neghe, Iriany;
Sondakh, Jullie;
Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19631.2018
Auditor’s performance is an important thing in order to reflect the quality of work done by auditor in conducting the examination of financial statements objectively. This research is aimed to determine the influence of intrinsic motivation, competence of auditor and job satisfaction on external auditor’s performance. Sample on this research are auditors that work in Indonesia’s Supreme Audit Institution Representative of North Sulawesi Province. The data in this research is primary data that collected by using questionnaires given to auditors. The method of analysis that used to test the hypothesis is multiple regression analysis using SPSS version 23. The result showed that intrinsic motivation has a positive effect on external auditor’s performance, auditor’s competence has a positive effect on external auditor’s performace, job satisfaction has a positive effect on external auditor’s performance. Beside that, intrinsic motivation, auditor’s competence and job satisfaction simultaneously effect the external auditor’s performance.  Keywords: Intrinsic Motivation, Auditor’s competence, Job Satisfaction, External Auditor Performance.
ANALISIS PENGARUH TINGKAT LABA BERSIH DAN UKURAN PERUSAHAAAN TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013 - 2016
Soei, Reynaldo Soeiswanto;
Nangoi, Grace B.;
Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19165.2018
The earnings response coefficient can be indicated as the ability of the profit information to respond to the market. In other words, reported earnings have the power of response. The purpose of this research was to analyze the influence of net profit rate and size firm on earnings response coefficient. The population of this research is manufacturing companies listed on Indonesia Stock Exchange in period 2013-2016 as many as 149 companies. From the population of 149 manufacturing companies listed on Indonesian Stock Exchange, researchers used a sample of 36 manufacturing companies. The independent variables are net profit rate and size firm while the dependent variable is earnings response coefficient. The analysis method of this research are quantitative descriptive statistics and multiple linear regression analysis. The result of normality test showed that the independent variabel and the dependent variabel are not normally distributed. When the data is not normally distributed, the thing to do is transform the research data and test the normality again. The result of this research showed that net profit rate has positive and not significant effect on earnings response coefficient, size firm has positive and significant effect on earnings response coefficient, and also net profit rate and size firm have significant result on earnings response coefficient.Keywords : Net Profit Rate, Size Firm, Earnings Response Coefficient
ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA UD. SANTOSO DI MANADO
Harimisa, Siti Rachmi;
Nangoi, Grace B.;
Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19376.2018
Environmental management accounting is one of the sub-systems of environmental accounting explaining a number of issues regarding the problem of quantifying the business impacts of a company into a number of monetary units. This study aims to determine the application of environmental management accounting at UD. Santoso in Manado. The method of analysis used in this thesis research is a comparative descriptive method that is by comparing the application of management accounting methods in general with the application of corporate management accounting. The results obtained, UD. Santoso has not applied the environmental management accounting as much as possible because there is still material, water and energy wasted in some production processes which indirectly increase production cost.Keywords: analysis, aml, cost
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PERKREDITAN RAKYAT PRISMA DANA MANADO
Ham, Ferry Christian;
Karamoy, Herman;
Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19922.2018
             Revenue is the value derived from the activities of a company known by different names such as sales, service income, interest, profit sharing, royalties and rent. Expenses represent a reduction in usage life during an accounting period in the form of cash outflow or loss of assets or occurrence of liabilities resulting in a decrease in equity not related to the distribution to investors. Recognition of income at PT. Bank Credit Prisma Dana Manado recognizes income based on the accrual basis and cash basis method, where accrual basis income is recognized as incurred while cash base income is recognized upon receipt of cash. Load recognition at PT. Bank Credit Prisma Dana Manado recognize expenses based on the accrual basis method, in which the accrual basis is recognized as an expense in the statements of income in the period in which they are incurred. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the recognition of income and expenses at PT. Bank Credit Prisma Dana Manado Rural Bank is in compliance with PSAK No. 23, because PSAK No. 23 only recognizes two methods: accrual basis and cash base.Keywords: Analysis, Revenue Recognition, Expense Recognition.
EVALUASI PENGAKUAN, PENGUKURAN, PENCATATAN DAN PELAPORAN AKTIVA TETAP MENURUT PP NO. 71 TAHUN 2010 PADA DINAS KOPERASI DAN UMKM PROVINSI SULAWESI UTARA
Najoan, Getruida Neni Revina;
Tinangon, Jantje J.;
Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19117.2018
Fixed assets have significant contributions to governance. In the government's balance sheet, the fixed assets account is a significant and material account. fixed assets are considered important to support the implementation of government functions in terms of service to the community. Therefore, accounting treatment in the case of recognition, measurement, recording and reporting of fixed assets must comply with SAP. The purpose of this study is to evaluate whether the recognition, measurement, recording and reporting of fixed assets at the Department of Cooperatives and SMEs North Sulawesi Province is in accordance with Government Regulation No. 71 of 2010. Research Methods used are descriptive whose purpose each data collected analyzed then drawn conclusions and the type of research used is qualitative descriptive. The results showed that the recognition, measurement, recording and reporting of fixed assets Department of Cooperatives and SMEs North Sulawesi Province has been in accordance with Government Regulation No. 71 of 2010.Keywords: Recognition, Measurement, Recording and Reporting, Fixed Assets, Governmental Accounting Standards
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Simangunsong, Endang Sepriani;
Karamoy, Herman;
Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19736.2018
The Company was established not only to profit from the operations of the company. Getting profit is a short-term goal of a company. The main purpose and the long-term goal of a company is to maximize the company's wealth or value (value of the firm). The purpose of this study is to determine the effect of capital structure and institutional ownership of firm value on construction companies listed on the BEI period 2014-2016. Sampling method is by purposive sampling method. The sample of this research are 19 construction companies listed on BEI. The analysis tool used is multiple linear regression. The results showed that the capital structure has a positive effect on firm value, which means that there is partially positive influence between capital structure variable to firm value. Partial institutional ownership does not have a positive effect on the value of companies in construction companies listed on the BEI period 2014-2016.Keywords: Capital Structure, Institutional ownership, value of the firm.
ANALISA PERSEPSI MAHASISWA TERHADAP PELAKSANAAN AUDIT PADA OPINI WTP DALAM KAITANNYA DENGAN TANGGUNG JAWAB DAN INDEPENDENSI AUDITOR
Pakambi, Siska Cantika;
Elim, Inggriani;
Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19106.2018
Expectation gap in auditing is the term used to signify the difference in expectation of wha auditor belived about auditor’s responsibility and what financial statement users belived about auditor’s actual responsibility. This study was aimed at finding out the difference of perception between the students of accounting and students of management on audit implementation on unqualified opinion in relation to responsibility and independence of auditor. This was a study using quantitative method. The population consisted of the eighth semester students of accounting and students of management Departement of S1 Program. The method of sampling used was purposive sampling method. The number of questionnaires distributed was 60 and all of them could be used in this study. The method of analysis for hypothesis testing was Independent Sample T-Test. The tool of data analysis used was SPSS version 23.0 program. Based on the result of Independent Sample T-Test analysis it was found that (1) There is a difference of perception among the students of accounting and students of management on auditor’s responsibility.(2) There is a difference of perception among the students of accounting and students of management on auditor’s independence.Keywords: Implementation on Unqualified Opinion, Expectation Gap, Students, Auditor’s Responsibility and Auditor’s independence.
EVALUASI PENYAJIAN DAN PENGUNGKAPAN ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. AKAM
Hukom, Hosianita Fiandani;
Morasa, Jenny;
Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19642.2018
A prime company entity can be seen through the company’s financial statement that is based on Financial Accounting Standards as a guidance in producing the financial statement. Fixed assets is a supporting element which has a quite large value and an important position in a company, therefore the information about the asset should comply with the prevailing standards. The aim of this research is to find out whether the presentment and disclosure of regular assets at PT. AKAM are in conformity with the Statement of Financial Accounting Standards (SFAS) No. 16 concerning property and equipment. The writer uses descriptive method, and the data collection was through interview, observation, and documentation. PT. AKAM is a company entity that engaged in construction service. According to the research result, it can be concluded that the presentment and disclosure of company fixed assets have led to Statement of Financial Accounting Standards (SFAS) No.16. Keywords : Presentment, Disclosure, Fixed Asset, SFAS 16.
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAAN PEGAWAI NEGERI SIPIL DI BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI UTARA
Roring, Pricilla Roxenne;
Karamoy, Herman;
Pangemanan, Sifrid
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19070.2018
The cash expenditure accounting system is an activity that the government cannot do without, the government reinforces caution in engaging in activities related to cash receipts and cash disbursements. The problem in this research is how the application of cash accounting system of Civil Employees at the Regional Civil Service Agency of North Sulawesi Province is implemented. The objective of this research is to evaluate the application of Cash Expenditure Accounting System, especially the payroll of civil employees. The type of this research is descriptive, using the qualitative method. Where an analysis collects, organizes, and manages, in order to provide a picture of a particular situation so that it can be deduced. The results of this study indicates that the payroll cash expenditure accounting system of civil employees at the Regional Civil Service Agency of the North Sulawesi Province has been applied well in accordance with the qualitative characteristics of the financial reports as it can be proven with existing data. In conclusion regarding the Cash Expenditure Accounting System at the Regional Civil Service Agency of North Sulawesi Province is in accordance with government regulation No.13 since 2006.Keywords : Accounting system, cash expenditure, evaluation
ANALISIS KEPATUHAN PENERAPAN AKUNTANSI PERSEDIAAN PADA PT. MAKASSAR MANDIRI PUTRA UTAMA (BETA BERLIAN) MANADO
Windah, Nadia Marcella;
Karamoy, Herman;
Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19622.2018
Merchadise Inventory is assets available for sale in normal activity of company. Inventory is the biggest current assets compare to the other asset. The main problem in the inventory accounting is inventory recording and valuation of inventory. These are matters that encourage the author to do research about, are the implementation of inventory accounting of Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado has done according to Statement of Financial Accounting Standards (SFAS) 14 about inventories. In this research the writer uses the descriptive qualitative method. Methods of collecting data by interview, observation and documentation. The types of data collected by the author are secondary and primary data. Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado is a company that engaged in the sale of various types of Mitsubishi cars. The result found by the author shows that PSAK number 14 has been implemented thoroughly comprised recording and inventories analyzing according to the  Financial Accounting Standards Keyword: Accounting Inventories, Recording and Valuation Method, PSAK 14