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Jurnal Akuntansi - AKU060801

Rabu, Juni 15 | Diposting oleh Iman Hidayat | | Edit Entri
Dampak Manajemen Laba terhadap Relevansi Informasi Akuntansi: Bukti Empiris dari Indonesia
Hadri Kusuma
Staf Pengajar Fakultas Ekonomi Universitas Islam Indonesia
Pengaruh Kompetisi Pasar dan Computer-Aided Manufacturing Terhadap Penggunaan Multiple Performance Measures
Megawati Hutagalung
Badan Pemeriksa Keuangan RI
Mahfud Sholihin
Staf Pengajar Fakultas Ekonomi Universitas Gadjah Mada, Jogyakarta
Teknologi Tugas yang Fit dan Kinerja Individual
Vivi Ani Susanti
Staf Pengajar Fakultas Ekonomi Unika Widya Mandala, Surabaya
Analisa Faktor-Faktor yang Mempengaruhi Kepercayaan dan Pengaruh Kepercayaan Terhadap Loyalitas Pengguna Internet Banking di Surabaya
Sri Maharsi
Staf Pengajar Fakultas Ekonomi Universitas Kristen Petra, Surabaya
Fenny
Alumni Fakultas Ekonomi Universitas Kristen Petra, Surabaya
Partisipasi Pengguna dalam Pengembangan Sistem Informasi (Telaah Literatur)
Priyo Hari Adi
Staf Pengajar Fakultas Ekonomi Universitas Kristen Satya Wacana, Salatiga
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Jurnal Akuntansi - AKU060802

| Diposting oleh Iman Hidayat | | Edit Entri
Studi Tentang Pengaruh Hari Perdagangan Terhadap Return Saham pada BEJ
Rr. Iramani, Ansyori Mahdi
Staf Pengajar Sekolah Tinggi Ilmu Ekonomi PERBANAS, Surabaya
Pengaruh Pengumuman Dividen Terhadap Perubahan Harga Saham Sebelum dan Sesudah Ex-Dividend Date di Bursa Efek Jakarta (BEJ)
Lani Siaputra
Alumnus Fakultas Ekonomi Universitas Kristen Petra, Surabaya
Adwin Surja Atmadja
Staf Pengajar Fakultas Ekonomi Universitas Kristen Petra, Surabaya
Studi Banding Penyusunan Laporan Keuangan dengan Metode Historical Cost Accounting dan General Price Level Accounting pada Masa Inflasi
David Sukardi Kodrat
Staf Pengajar Fakutas Ekonomi Universitas Ciputra, Surabaya
Factors Influencing The Extent of Web-Based Disclosure: An Empirical Analysis of Indonesian Manufacturing Firms
Ronny Prabowo, Kurniawan Sekar Angkoso
Lecturer of Satya Wacana Christian University, Salatiga-Indonesia
Sex-Role Stereotype dalam Rekrutmen Pegawai Akuntansi dan Keuangan: Observasi terhadap Pola Rekruitmen Terbuka di Media Masa
I Made Narsa
Staf Pengajar Fakultas Ekonomi Universitas Airlangga, Surabaya

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Jurnal Akuntansi - AKU070901

| Diposting oleh Iman Hidayat | | Edit Entri
Kepemilikan Manajeral: Kebijakan Hutang, Kinerja dan Nilai Perusahaan
Yulius Jogi Christiawan dan Josua Tarigan
Staf Pengajar Fakultas Ekonomi Universitas Kristen Petra, Surabaya
Pengaruh Profitability dan Investment Opportunity Set Terhadap Kebijakan Dividen Tunai dengan Likuiditas Sebagai Variabel Penguat : (Studi pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Periode 2002-2003)
Michell Suharli
Staf Pengajar Universitas Katolik Indonesia Atma Jaya, Jakarta
Faktor-Faktor yang Mempengaruhi Minat Nasabah Menggunakan Internet Banking dengan Menggunakan Kerangka Technology Acceptance Model (TAM)
Sri Maharsi
Staf Pengajar Fakultas Ekonomi Universitas Kristen Petra, Surabaya
Yuliani Mulyadi
Alumni Universitas Kristen Petra Surabaya
The High-Volume Return Premium
Widuri Kurniasari
Staf Pengajar Fakultas Ekonomi Unika Soegijapranata Semarang
Biaya Tanggung Jawab Sosial Sebagai Tax Benefit
Yenni Mangoting
Staf Pengajar Fakultas Ekonomi Universitas Kristen Petra, Surabaya
Email:yenni@peter.petra.ac.id
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Jurnal Akuntansi - AKU070902

| Diposting oleh Iman Hidayat | | Edit Entri
Struktur Meta Teori Akuntansi Keuangan (Sebuah Telaah dan Perbandingan antara FASB dan IASC)
I Made Narsa
Dosen Fakultas Ekonomi Universitas Airlangga, Surabaya
Pengaruh Level of Assurance, Reputasi Kantor Akuntan Publik, Struktur Modal Calon Debitur, dan Ukuran Bank Terhadap Keputusan Pemberian Kredit Bank di Indonesia
Elisa Tjondro
Staf Pengajar Fakultas EkonomiUniversitas Kristen Peta, Surabaya
Pengaruh Langsung dan Tidak Langsung Faktor Ekstern, Kesempatan Investasi dan Pertumbuhan Assets Terhadap Keputusan Pendanaan Perusahaan yang Terdaftar Pada Bursa Efek Jakarta : (Studi pada Industri Manufaktur Masa Sebelum Krisis dan Saat Krisis)
Tri Ratnawati
Staf Pengajar Fakultas Ekonomi Universitas 17 Agustus Surabaya
Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi dan Penggunaan Sistem Informasi (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Jakarta)
Rini Handayani
Staf Pengajar STIE Atma Bhakti Surakarta
Pengaruh Board Diversity Terhadap Nilai Perusahaan dalam Perspektif Corporate Governance
Sari Kusumastuti, Supatmi, dan Perdana Sastra
Staf Pengajar Fakultas Ekonomi Universitas Kristen Satya Wacana, Salatiga

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Jurnal Akuntansi - AKU081001

| Diposting oleh Iman Hidayat | | Edit Entri
Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness
Sistya Rachmawati
Fakultas Ekonomi Universitas Indonesia, Jakarta-Indonesia
Analisis Pengaruh Human Capital Terhadap Kinerja Perusahaan (Studi Empiris pada Kantor Akuntan Publik di Indonesia)
Martina Dwi Puji Astri Ongkorahardjo,
Antonius Susanto,
Dyna Rachmawati
Fakultas Ekonomi, Universitas Widya Mandala, Surabaya-Indonesia
Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal
Tri Ramaraya Koroy
STIE Nasional Banjarmasin, Indonesia
User Satisfaction Using Webqual Instrument: A Research on Stock Exchange of Thailand (SET)
Josua Tarigan
Faculty of Economics, Petra Christian University, Surabaya-Indonesia
Variasi Penghitungan dan Penyetoran Pajak Penghasilan Pasal 21
Arja Sadjiarto
Fakultas Ekonomi, Universitas Kristen Petra, Surabaya-Indonesia
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Jurnal Akuntansi - AKU081002

| Diposting oleh Iman Hidayat | | Edit Entri
Efektivitas Perpaduan Komponen Anggaran dalam Prosedur Anggaran: Pengujian Kontinjensi Matching
M. Nizarul Alim
Fakultas Ekonomi Universitas Trunojoyo, Indonesia
Intellectual Capital Performance Sektor Perbankan di Indonesia
Ihyaul Ulum MD
Fakultas Ekonomi Universitas Muhammadiyah Malang, Indonesia
Praktek Window Dressing pada Reksa Dana Saham di Indonesia Selama Periode 2001-2007
Patrick Kapugu
Ratna Wardhani
Fakultas Ekonomi Universitas Indonesia
Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan
Vinola Herawaty
Universitas Trisakti, Indonesia
Mengapa Perlu Menghapus SPT Tahunan 1721?
Yenni Mangoting
Fakultas Ekonomi Universitas Kristen Petra, Indonesia
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Faktor-Faktor yang Mempengaruhi Financial Sustainability Ratio pada Bank Umum Swast Nasional Non Devisa Periode 1995-2005

| Diposting oleh Iman Hidayat | | Edit Entri
Luciana Spica Almilia, Nanang Shonhadji, Angraini
STIE Perbanas Surabaya

Abstrak

Penelitian ini betujuan untuk menguji konsistensi model prediksi kinerja keuangan pada Bank Umum Swasta Nasional Non Devisa periode 1995-2005. Variabel-variabel yang digunakan dalam penelitian ini adalah kinerja keuangan Bank Umum Swasta Nasional Non Devisa yang diproksikan melalui Financial Sustainability Ratio (FSR). Sampel yang terpilih dalam penelitian ini dengan metode purposive sampling berjumlah 28 bank umum swasta nasional non devisa yang terdaftar di direktori Bank Indonesia selama tahun 1995-2005. Analisis yang digunakan adalah regresi berganda dengan menggunakan metode stepwise. Pada hasil pengujian konsistensi model prediksi kinerja keuangan pada Bank Umum Swasta Nasional Non Devisa periode 1995-2005 menunjukkan variabel independen terdiri dari rasio-rasio keuangan bank dan sensitifitas bank terhadap variabel makro ekonomi dan terhadap variabel dependen yaitu Financial Sustainability Rasio (FSR) mengalami perubahan struktural di Indonesia pada Bank Umum Swasta Nasional Non Devisa selama periode 1995-2005. Sehingga penelitian ini menyimpulkan bahwa model prediksi kinerja keuangan pada Bank Umum Swasta Nasional Non Devisa tidak konsisten pada periode 1995-2005.

Kata Kunci : kinerja keuangan, financial sustainability ratio, variable makro ekonomi, variable mikro ekonomi, kinerja keuangan.

Abstract

This study is aimed to test the consistency of time period model, whether the information that previously affects today’s performance can be used to predict the performance in the future, and how the consistency of Indonesia banking financial prediction model formulation equation in order to detect bank condition and performance in the period of pre-economic crisis (1995-1996), during economic crisis (1997-1999) or post-economic crisis (2000-2005) is since bank condition and health is the interest of all relevant parties namely bank owner and manager, customers, Bank Indonesia in its capacity as the supervisor and builder, and the government. The samples are Non Foreign Exchange National Private Banks listed in Indonesian Banking Directory during the period after economic crisis in 1995 – 2005 and Indonesian Financial Economic Statistics Monthly Statement for economic macro indicator. The sampling is performed by means of purposive method (purposive sampling). Dependent Variable in this study is Financial Sustainability Ratio and independent variable in this study is Capital Adequacy Ratio, Non Performing Loan, Return On Assets, Operational Cost Ratio to Operational Income, Loan to Deposit Ratio, Money Supply Sensitivity, General Customer Price Index Sensitivity and SBI Interest Rate Sensitivity. The result of this study shows that model financial sustainability ratio did not have structural stabilization in 1999 – 2005.

Keywords : financial prediction, financial sustainability ratio, macroeconomic variable, financial performance

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Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

| Diposting oleh Iman Hidayat | | Edit Entri
Etty Murwaningsari
Fakultas Ekonomi Universitas Trisakti

Abstrak

Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur Coorporate Governance yang diproksikan sebagai kepemilikan institusional, kepemilikan manajerial terhadap corporate social responsibility dan corporate social responsibility terhadap corporate financial performance. Penelitian menggunakan data sekunder dari laporan tahunan 2006 perusahaan publik yang terdapat di Pusat Referensi Pasar Modal (PRPM) Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini sebanyak 126 perusahaan. Melalui pendekatan analisa jalur (path analysis) menunjukkan Good Corporate Governance yaitu kepemilikan managerial dan institusional mempunyai pengaruh terhadap kinerja perusahaan Good Corporate Governance yang diamati melalui kepemilikan managerial dan institusional, mempunyai pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan (CSR). Pengujian variabel control, yaitu CEO Tenure mempunyai pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan (CSR). Sedangkan jenis Industri tidak mempunyai pengaruh terhadap CSR. Untuk Corporate Secretary dan Komite Nominasi dan Remunerasi juga tidak mempunyai pengaruh terhadap kinerja perusahaan.

Kata Kunci : corporate governance, corporate social responsibility, corporate financial performance, kepemilikan institusional, kepemilkan mangerial, CEO tenure, corporate secretary, komite nominasi dan remunerasi

Abstract

This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX) and have issued an audited financial statement for 2006. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance. The result also suggests that CEO Tenure, the controlling variable, holds a significant influence on the disclosure of Corporate Social Responsibility. Yet, there is no strong evidence to support the type of industries as an influencing factor of Corporate Social Responsibility. Furthermore, we found that the latter condition would also apply when we analyze the influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.

Keywords : corporate governance, corporate social responsibilities, corporate financial performance, institutional ownership, managerial ownership, CEO tenure, corporate secretary, nomination and remuneration committee.

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Kinerja Efisiensi Teknis Bank Pembangunan Daerah: Pendekatan Data Envelopment Analysis (DEA)

| Diposting oleh Iman Hidayat | | Edit Entri
Zaenal Abidin dan Endri
ABFI Institute Perbanas
Abstrak

Penelitian ini menggunakan pendekatan non-parametrik Data Envelopment Analysis untuk menganalisis efisiensi teknis Bank Pembangunan Daerah (BPD). Data yang digunakan selama 2006-2007 yang meliputi 26 bank BPD seluruh Indonesia. Hasil studi menunjukkan bahwa kinerja efisiensi teknis bank BPD belum mencapai tingkat efisiensi optimal 100 persen. Secara rata-rata, bank BPD beraset lebih besar lebih efisien daripada bank BPD beraset menengah dan kecil. Penelitian ini memiliki implikasi penting dalam rangka mengoptimalkan kinerja efisiensi maka bank kecil dan menengah harus melakukan merger dan meningkat fungsi intermediasi perbankan.

Kata Kunci : Efisiensi Bank, Data Envelopment Analysis (DEA), Regional Develop¬ment Banks (BPD)

Abstract

This research utilises the non-parametric frontier approach, Data Envelopment Analysis (DEA) to analyze technical efficiency of the regional development banks (BPD). The data was during 2006-2007 covering 26 BPD in Indonesia. The result of study indicated that the regional of development bank did not achieve technical efficiency at the level of maximum (100%). On avarege, the big-asset of BPD are found to be more efficient than the middle and small asset. The study has important implications such as guiding the BPD policy regarding merger and bank intermediary. Since the study pinpoints the sources of inefficiency , it would also help banks with strategic planning

Keywords : Bank Efficiency, Data Envelopment Analysis (DEA), Regional Develop¬ment Banks (BPD)

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Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik

| Diposting oleh Iman Hidayat | | Edit Entri
Arleen Herawaty dan Yulius Kurnia Susanto
Trisakti School of Management

Abstrak

Untuk mempertahankan kepercayaan dari klien dan para pemakai laporan keuangan, akuntan publik dituntut untuk memiliki kompetensi yang memadai. Adapun kompetensi tersebut adalah profesionalisme, pengetahuan dalam mendeteksi kekeliruan dan pertimbangan tingkat materialitas akuntan publik. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh profesionalisme, pengetahuan akuntan publik dalam mendeteksi kekeliruan dan etika profesi terhadap pertimbangan tingkat materialitas akuntan publik dalam proses pemeriksaan laporan keuangan. Data diperoleh melalui kuisioner survei yang diisi oleh akuntan senior sampai partner yang bekerja di Kantor Akuntan Publik. Data dianalisis menggunakan regresi berganda. Hasil penelitian menunjukan bahwa profesionalisme, pengetahuan dalam mendeteksi kekeliruan dan etika profesi berpengaruh secara signifikan dan positif terhadap pertimbangan tingkat materialitas akuntan publik dalam proses pemeriksaan laporan keuangan.

Kata Kunci : Profesionalisme, pengetahuan akuntan publik dalam mendeteksi kekeliruan, etika profesi dan pertimbangan tingkat materialitas akuntan publik.

Abstract

To defence trusting from client and user of financial statement, public accountant strives to have adequacy competent. The competents are professionalism, auditor’s knowledge for errors and public accountants’ judgement of materiality level. The aim of this study was to get emperical evidence about the effect of professionalism, auditor’s knowledge for errors and professional ethics on public accountants’ judgement of materiality level in the auditing process of financial statements. Data were obtained by survey questionnaires, which were completed by accountants who work at Registered Public Accountants, started from senior up to partner level. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, auditor’s knowledge for errors and professional ethics have significant and positive influence to public accountants’ judgment of materiality level in auditing process of financial statements.

Keywords : Professionalism, auditor’s knowledge for errors, professional ethics and public accountants’judgment of materiality level.

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The Asean Stock Market Integration: The Effect of the 2007 Financial Crisis on the Asean Stock Indices’ Movements

| Diposting oleh Iman Hidayat | | Edit Entri
Adwin Surja Atmadja
Faculty of Economics, Petra Christian University

Abstract

This study attempts to examine the existence of cointegration relationship and the short run dynamic interaction among the five ASEAN stock market indices in the period of before and during the 2007 financial crisis. The multivariate time series analysis frameworks are employed to the series in both sub-sample periods in order to answer the hypotheses.The study finds two cointegrating vectors in the series before the financial crisis period, however it fails to detect any cointegrating vector in the period of financial crisis. Granger causality tests applied to the series reveal that number of significant causal linkages between two variables increase during the crisis period. Moreover, the accounting innovation analysis shows an increase in the explanatory power of an endogenous variable to another within the system during the crisis period, indicating that the contagious effect of the 2007-US financial crisis has entered into the ASEAN capital market, and significantly influenced the regional indices’ movements.

Keywords : ASEAN, stock market integration, the 2007 financial crisis, regional indices’ movements.

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Jurnal Akuntansi - AKU091101

| Diposting oleh Iman Hidayat | | Edit Entri
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Audit Pertanggungjawaban Sosial Perusahaan: Pendekatan Literatur

| Diposting oleh Iman Hidayat | | Edit Entri
Theresia Woro Damayanti
Fakultas Ekonomi, Universitas Kristen Satya Wacana

Abstrak

Akuntansi pertanggungjawaban sosial yang merupakan pengungkapan sukarela dalam laporan keuangan membutuhkan audit oleh pihak-pihak yang independen karena ternyata stakeholder memberikan respon yang positif atas laporan dalam akuntansi pertanggung¬jawaban sosial. Tetapi, kenyataannya belum ada standar yang mengatur tentang akuntansi pertanggungjawaban sosial yang menyebabkan kesulitan dalam melaksanakan audit atas akuntansi pertanggungjawaban sosial. Berdasarkan praktek-praktek industri, pertanggung¬jawaban sosial dapat dilakukan melalui beberapa tahapan yaitu menjelaskan tujuan, mengidentifikasikan stakeholder dalam kepentingannya, memperhatikan kepentingan stakeholder dan melihatnya sebagai pusat audit pertanggung¬jawaban sosial, melakukan verifikasi dari pihak internal dan eksternal yang independent, mengungkapkan penilaian kinerja kepada stakeholder dan publik, menilai kembali tujuan dan aktivitas perusahaan.

Kata Kunci : Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.

Abstract

Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year.

Keywords : Social responsibility accounting, social responsibilities audit.

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Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt)

| Diposting oleh Iman Hidayat | | Edit Entri
Juniarti
Fakultas Ekonomi Unversitas Kristen Petra

Agnes Andriyani Sentosa
Alumni Fakultas Ekonomi Universitas Krsiten Petra

Abstrak

Penelitian ini bertujuan untuk mengetahui apakah good corporate governance dan voluntary disclosure berpengaruh signifikan terhadap cost of debt. Good corporate governance diproksikan dengan proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan kualitas audit. Voluntary disclosure diukur dengan menggunakan metode scoring atas kriteria voluntary disclosure yang telah ditetapkan. Penelitian ini menggunakan debt to equity ratio dan firm size sebagai variabel kontrol. Hasil penelitian membuktikan bahwa secara parsial kepemilikan institusional dan kualitas audit berpengaruh signifikan terhadap cost of debt. Sementara itu proporsi komisaris independen kepemilikan manajerial, voluntary disclosure dan variabel kontrol tidak berpengaruh signifikan terhadap cost of debt.

Kata Kunci : Good corporate governance, voluntary disclosure, costs of debt.

Abstract

This study is aimed to investigate the influences of good corporate governance and voluntary disclosure conducted by a company on its costs of debt.. Good corporate governance would be estimated by using the proportion of independent commissionare; managerial ownership; institutional ownership; and audit quality. Voluntary disclosure would however be calculated based on the scoring method of some selected criterias. The study also includes debt equity ratio and firm size as controlled variables in its estimated model. The result proves that institutional ownership and quality audit negative-significantly affect the companies’ costs of debt. In contrast the other variables as well as the both controlled variables do not contribute to the to costs of debt.

Keywords : Good corporate governance, voluntary disclosure, costs of debt.

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Analyzing Accounting Ratios as Determinants of the LQ45 Stock Prices Movements in Indonesia Stock Exchange During the Period of 2002-2006

| Diposting oleh Iman Hidayat | | Edit Entri
Agus Arianto Toly
Faculty of Economics Petra Christian University

Abstract

The lack of studies regarding the determinants of stock price movement in the Indonesia Stock Exchange (ISX), which is an emerging stock exchange in the South East Asia region, and the pursue of generalization became the reasons of why this study. Previous research (Gupta, Chevalier, & Sayekt, 2000; Subiyantoro & Andreani, 2003), mostly focus on the external factors of the firms, instead of the internal factors. This study uses the accounting ratios as the determinants of the prices of stocks’ classified as the LQ45 in the ISX during 2002-2006. The panel-data regression model is used to test whether all of the independent variables involved in the equation could simultaneously explain the behavior of the dependent one. The developed model would be analyzed by the utilization of econometrics package, namely GRETL 1.7.4. After conducting some statistical treatments on the developed model, this study reveals that the shareholders’ ratios consisted of book value per share, dividend payout ratio, EPS, and ROA are the accounting ratios, which determine the LQ45’s stock price movement in the ISX during the period of 2002-2006.

Keywords : book value per share, current ratio, dividend payout ratio, earnings per share (EPS), fundamental analysis, LQ-45, return on assets (ROA), stock dividends, and technical analysis.

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Pengaruh Komitmen, Persepsi dan Penerapan Pilar Dasar Total Quality Management terhadap Kinerja Manajerial (Survei pada BUMN Manufaktur di Indonesia)

Selasa, Juni 14 | Diposting oleh Iman Hidayat | | Edit Entri
Hiras Pasaribu
Fakultas Ekonomi UPN ”Veteran”

Abstrak

Penelitian ini bertujuan untuk menemukan pengaruh komitmen pimpinan puncak dan persepsi manajer divisi mengenai TQM serta penerapan pilar dasar total quality management (TQM) terhadap kinerja manajerial pada BUMN manufaktur di Indonesia. Penelitian ini menggunakan metode populasi survei terhadap 28 BUMN manufaktur di Indonesia. Data yang digunakan terdiri dari data primer yang diperoleh melalui kuesioner dan data sekunder yang mendukung penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan Path Analysis. Berdasarkan hasil penelitian ditemukan bahwa: (1) Terdapat korelasi antara komitmen pimpinan puncak, persepsi manajer divisi mengenai TQM, dan penerapan pilar dasar TQM pada BUMN manufaktur di Indonesia; (2) Secara simultan dan parsial komitmen pimpinan puncak, persepsi manajer divisi mengenai TQM, dan penerapan pilar dasar TQM berpengaruh terhadap kinerja manajerial.

Kata Kunci : Komitmen, persepsi, TQM dan kinerja.

Abstract

This research means to discover the influence of the commitment of top management, the perception of division manager about total quality management (TQM), and practices of fundamental base of it, toward the managerial performance at manufacture based BUMN (state’s company) in Indonesia. Survey Populate method is implemented to 28 manufactures in Indonesia. The using data consist of primary which taken by questionnaire and the secondary data which support this research. Then, the hypothesis tested by Path Analysis. Based on the result discovered that: (1) there are eny correlations between the commitment of top management, the perception of division manager, and the practices of fundamental base of TQM at manufacture based BUMN; (2) simultaneously and partially, the commitment of top management, the perception of division manager, and the practices of fundamental base of TQM, they have influence toward the managerial performance.

Keywords : Commitment, perception, TQM and performance.

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Pembelajaran Kooperatif pada Mata Kuliah Akuntansi Pengantar: Suatu Eksperimen Lapangan

| Diposting oleh Iman Hidayat | | Edit Entri
Junaidi
Fakultas Ekonomi, Universitas Trunojoyo

Abstrak

Penelitian ini menguji implementasi pembelajaran kooperatif pada program studi akuntansi fakultas ekonomi universitas trunojoyo. Secara khusus penelitian ini bertujuan 1) untuk menguji pengaruh pembelajaran kooperatif dengan metode divisi pencapaian kelompok mahasiswa terhadap nilai mata kuliah akuntansi pengantar II, 2) untuk menguji apakah indikator-indikator pembelajaran kooperatif seperti sikap terhadap teman kelompok, sikap terhadap kelompok ahli, sikap terhadap masalah-masalah akuntansi di kelas, harga diri, kemampuan interpersonal dan persepsi terhadap pencapaian menurut jenis kelamin dan kemampuan akademik. Sebanyak 43 orang mahasiswa program studi akuntansi fakultas ekonomi universitas trunojoyo diberi perlakuan pembelajaran kooperatif. Dari hasil pengujian probit, dapat disimpulkan bahwa hanya variabel pengimplementasi pembelajaran kooperatif yang signifikan berpengaruh terhadap perolehan nilai mata kuliah akuntansi pengantar II yang memuaskan. Hasil pengujian analasis varian multivariate menyimpulkan bahwa tidak ada hubungan dan perbedaan antara jenis kelamin laki-laki dan wanita serta antara mahasiswa yang memiliki kemampuan akademik yang tinggi dan yang rendah dalam memandang variabel-variabel yang mengukur konstruk pembelajaran kooperatif.

Kata Kunci : pembelajaran kooperatif, sikap, kemampuan dan jenis kelamin

Abstract

This study examines the cooperative learning implementation at accounting department of the economic faculty of Trunojoyo University. Specifically the aims of this study are 1) to test the influence of cooperative learning with student team achievement division method on the grade of Introduction of Accounting II subject, 2) to find out whether some indicators of cooperative learning, such as attitude toward home team, attitude toward expert team, classroom issues, seft-esteem, interpersonal skills and perception about achievement is the same or not for gender and academic categories. Treatment students as much as 43 students from accounting department of the Economic Faculty of Trunojoyo University. From the results of Probit model, it can be concluded that only classes implementing cooperative learning that influence probabilities to achieve satisfied grade for Introduction of Accounting II subject. Meanwhile, other variables do not have significant influences on the achievement of score for Introduction of Accounting II subject. The result of multivariate analysis of variance (Manova) shows that there is no correlation and difference between male and female gender and between students who has high academic achievement and those who have low academic achievement with variables that measure cooperative learning construction.

Keywords : cooperative learning, grade, ability, gender.

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Jurnal Akuntansi - AKU091102

| Diposting oleh Iman Hidayat | | Edit Entri
Pembelajaran Kooperatif pada Mata Kuliah Akuntansi Pengantar: Suatu Eksperimen Lapangan
Junaidi
Fakultas Ekonomi, Universitas Trunojoyo
Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt)
Juniarti
Fakultas Ekonomi Unversitas Kristen Petra
Agnes Andriyani Sentosa
Alumni Fakultas Ekonomi Universitas Krsiten Petra
Audit Pertanggungjawaban Sosial Perusahaan: Pendekatan Literatur
Theresia Woro Damayanti
Fakultas Ekonomi, Universitas Kristen Satya Wacana

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Jurnal Akuntansi dan Keuangan

| Diposting oleh Iman Hidayat | | Edit Entri


JournalID

Information

Articles

Release

AKU101202

Th 2010 / Vol 12 / No 2

5

Jan 2010

AKU101201

Th 2010 / Vol 12 / No 1

5

Jan 2010

AKU091102

Th 2009 / Vol 11 / No 2

5

Jan 2009

AKU091101

Th 2009 / Vol 11 / No 1

5

May 2009

AKU081002

Th 2008 / Vol 10 / No 2

5

Nov 2008

AKU081001

Th 2008 / Vol 10 / No 1

5

May 2008

AKU070902

Th 2007 / Vol 9 / No 2

5

Nov 2007

AKU070901

Th 2007 / Vol 9 / No 1

5

May 2007

AKU060802

Th 2006 / Vol 8 / No 2

5

Nov 2006

AKU060801

Th 2006 / Vol 8 / No 1

6

May 2006

AKU050702

Th 2005 / Vol 7 / No 2

5

Nov 2005

AKU050701

Th 2005 / Vol 7 / No 1

5

May 2005

AKU040602

Th 2004 / Vol 6 / No 2

5

Nov 2004

AKU040601

Th 2004 / Vol 6 / No 1

5

May 2004

AKU030502

Th 2003 / Vol 5 / No 2

5

Nov 2003

AKU030501

Th 2003 / Vol 5 / No 1

5

May 2003

AKU020402

Th 2002 / Vol 4 / No 2

5

Nov 2002

AKU020401

Th 2002 / Vol 4 / No 1

5

May 2002

AKU010302

Th 2001 / Vol 3 / No 2

5

Nov 2001

AKU010301

Th 2001 / Vol 3 / No 1

5

May 2001

AKU000202

Th 2000 / Vol 2 / No 2

7

Nov 2000

AKU000201

Th 2000 / Vol 2 / No 1

7

May 2000

AKU990102

Th 1999 / Vol 1 / No 2

5

Nov 1999

AKU990101

Th 1999 / Vol 1 / No 1

6

May 1999
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SNA XII - AKMK 22

| Diposting oleh Iman Hidayat | | Edit Entri
DEBIASING OUTCOME EFFECT DALAM PENILAIAN KINERJA :
SUATU STUDI EKSPERIMEN

JESICA HANDOKO
Unika Widya Mandala Surabaya

Abstract

Performance appraisal involves judgmental evaluation from character, behavior, or achievement from employee(s), that further will become a base for decision making and personnel development plan. Involving judgmental considerations have bias consequences, that might be de-motivated performance. This research will be conducted for answering three main research questions: (1) whether using financial or non-financial measures create outcome effect?; (2) whether controllability appraisal by top management will reduce or minimize outcome effect?; and (3) whether understandability (because of having outcome knowledge) appraisal by top management will reduce or minimize outcome effect? Five hundred fourteen students of Faculty of Economics from UKWMS participated in this 2x4x2x2 between-subjects experimental design project. Hypothesis testing using univariate ANOVA conclude: (1) there is significantly outcome effect in performance appraisal (p-value = 0.00), (2) there is no significantly result that non-financial measures extended outcome effect, and (3) there is controllability appraisal and outcome knowledge effect in minimizing outcome effect, but it still not statistically significant.

Keywords: Performance Appraisal, Outcome Effect, Financial and Non-financial Measures, Controllability Appraisal, Outcome.

Download SNA XII - AKMK 22 "Debiasing Outcome Effect daam Penilaian Kinerja : Suatu Studi Eksperimen"
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SNA XII - AKMK 26

| Diposting oleh Iman Hidayat | | Edit Entri
Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan
Pengaruhnya Terhadap Kinerja Manajerial
(Kajian Empiris Pada Perusahan Manufaktur Yang Listed Di Bursa Efek Jakarta)

Baiq Anggun Hilendri Lestari, S.E, M.Si, Ak
Hj. Susi Retna C, SE, M.Si
Fakultas Ekonomi Universitas Mataram

ABSTRACT

This study examines the effect of vertical information sharing in budgeting on managerial performance.This study adapted research by Parker dan Kyj L. (2006) as for becoming object from this research is manufacturing companies which listed at Indonesian Capital Market Directory (ICMD).

This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 158 managers (38 production managers, 30 marketing managers, 23 administration managers, 30 human resources managers, and 37 financial managers) from manufacturing companies listed at ICMD. Data analysis uses Structural Equation Model with AMOS programe 5.0 version to examines the effect of vertical information sharing in budgeting on managerial performance.

Result of hypothesis examination indicates that from eight hypothesis raised, only two accepted hypothesis. Hypothesis 3 (there is relationship between the budgetary participation and the managers’ extent of dysfunctional behavior-information manipulation) hypothesis 4 (there is relationship between the level of budgetary, hypothesis 5 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behavior information manipulation, and hypothesis 6 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behavior-gaming ).

Management controlling system management controlling system can use to give motivation to manager for act and make decision consistent with organization toward. Management controlling system control and manage manager behavior in organization.

Keywords: Management Control System and Dysfunctional Behavior

Download SNA XII - AKMK 26 "Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan Pengaruhnya Terhadap Kinerja Manajerial"
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SNA XII - AKMK 29

| Diposting oleh Iman Hidayat | | Edit Entri
PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL
RESPONSIBILITY (CSR) DISCLOSURE DAN KINERJA FINANSIAL
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK
INDONESIA

ALDILLA NOOR RAKHIEMAH
UNIVERSITAS AIRLANGGA

DIAN AGUSTIA
UNIVERSITAS AIRLANGGA

ABSTRACT

This research is aiming at studying the influence of environmental performance which measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) toward Corporate Social Responsibility disclosure, and toward financial performance, and also the influence of Corporate Social Responsibility disclosure toward financial performance. The number of samples used in this research were sixteen manufacturing company. Data are taken from annual report 2004-2006 of the manufacture companies listed on Indonesia Stock Exchange and also participated in PROPER since 2004. The statistical method being used for this research were simple linier regression analysis to examine the influence of environmental performance toward Corporate Social Responsibility disclosure and multiple linear regression analysis to examine the influence of the environmental performance and Corporate Social Responsibility disclosure toward financial performance. The data analysis and test of the hypothesis is done by using the software SPSS version 13.

The test result for the first hypothesis indicated that environmental performance has a significant influence toward Corporate Social Responsibility disclosure. Meanwhile, the test result for the second hypothesis indicated that environmental performance has no significant influence toward financial performance and the test result for the third hypothesis also shows that Corporate Social Responsibility disclosure has no significant influence toward the
financial performance. However, from the test result, this research show that there are an indirect impact that statistically significant of environmental performance toward financial performance through Corporate Social responsibility Disclosure.

Keywords: environmental performance, Corporate Social Responsibility disclosure, participation in PROPER, financial performance.

Download SNA XII - AKMK 29 "Pengarug Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar du Bursa Efek Indonesia".
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