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INDONESIA
JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 15 No 2 (2017)" : 5 Documents clear
HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY Aprilya Dwi Yandari; Erina Sudaryati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.6873

Abstract

This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to the loss of an auditor independence. Especially for clients who have opinions other than unqualified (WTP). It may also encourage an auditee to pressure the auditor, such as the form of pressure that will replace his or her public accounting firm with another accounting firm. Fee audit and audit committee are very influential in audit quality, when the actual audit cost is higher than normal audit cost. And then, audit fee of expensive can create an incentive to the auditor to agree on client pressure in a form of report result so that it can result to quality audit. In addition, audit fees also arise over a clients business risk relationship which has important implications for the obligation of an independent auditor for an audit that has been allegedly negligent in doing so, as well as on audit fees which theoretically relate to both an audit effort and a business's risk auditors. Keywords: Fee Audit, Audit Committee, Audit Quality, Financial Statements
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DAERAH Kartika Kartika; Hudalila Safitri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.8304

Abstract

Penelitian ini bermaksud untuk mengetahui pengaruh kualitas sumber daya manusia serta pemanfaatan teknologi informasi terhadap keandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah. Survei dilakukan terhadap pegawai bagian akuntansi dan/atau penatausahaan di Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Lumajang, khususnya yang telah bekerja selama lebih dari 1 tahun. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan pemanfaatan teknologi informasi memang memiliki pengaruh positif terhadap keandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah.
DETERMINANT OF CAPITAL STRUCTURE ON MULTINATIONALITY COMPANY IN INDONESIA Elok Faiqoh Himmah; Sedianingsih Sedianingsih
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7252

Abstract

This study aims to examine the factors that affect the capital structure. This research use independent variable that is multinational, managerial ownership, tax uncertainty, while the control variable is effective tax rate, profit growth, return on asset, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2012-2016. The sample of this research is multinational company which means having subsidiaries outside Indonesia. Statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and uncertainty tax have no significant effect on capital structure. while for control variable, return on asset and firm size that have significant influence to capital structure. Keywords: capital structure, multinational company, multiple regression
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA Desy Ismah Anggraini; Wiwiek Dianawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7624

Abstract

This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis. Keywords : restatement, boards of directors, independent commissioners, audit committee meetings
REAKSI HARGA SAHAM DI PASAR MODAL INDONESIA TERHADAP PERISTIWA TEROR BOM PERIODE 2002-2017 Carissa Cindy Febiana; Noorlailie Soewarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.6882

Abstract

This research aims to determine the reaction of stock prices in Indonesia stock ecxchange when event of terror bombs. This research use event study where observation to window period of abnormal return during 5 days before, event date, and 5 days after the event. The data was collected from the Indonesia stock exchange by using daily closing price of stock price and JCI (Jakarta Composite Index). The population are event of terror boms period 2002-2017. The sampling technique in this research used purposive sampling with the criterias are the largest number of victims and the availability of data.The statistic instrument test has been done by using paired sample t-test and SPSS 24 program. The results show that there is the effect of bomb terrorism on stock price reaction in Indonesia stock exchange indicated by the differences of abnormal return. The influential incident that occurred during the bombing of Indonesia's history in Bomb Bali I at 2002, with the passage of time and the number of bombing events, investors have been sensitive to the occurrence of bomb explosion events against stock prices in the Indonesian capital market. Keywords: Event study, terror boms, abnormal return, Indonesia stock exchange

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