Akuntansi Perpajakan

Uji Asumsi Klasik

2011-10-04T04:21:00.000-07:00

Uji asumsi klasik adalah persyaratan statistik yang harus dipenuhi pada analisis regresi linear berganda yang berbasis ordinary least square (OLS). Jadi analisis regresi yang tidak berdasarkan OLS tidak memerlukan persyaratan asumsi klasik, misalnya regresi logistik atau regresi ordinal. Demikian juga tidak semua uji asumsi klasik harus dilakukan pada analisis regresi linear, misalnya uji multikolinearitas tidak dilakukan pada analisis regresi linear sederhana dan uji autokorelasi tidak perlu diterapkan pada data cross sectional.

Uji asumsi klasik juga tidak perlu dilakukan untuk analisis regresi linear yang bertujuan untuk menghitung nilai pada variabel tertentu. Misalnya nilai return saham yang dihitung dengan market model, atau market adjusted model. Perhitungan nilai return yang diharapkan dapat dilakukan dengan persamaan regresi, tetapi tidak perlu diuji asumsi klasik.

Uji asumsi klasik yang sering digunakan yaitu uji multikolinearitas, uji heteroskedastisitas, uji normalitas, uji autokorelasi dan uji linearitas. Tidak ada ketentuan yang pasti tentang urutan uji mana dulu yang harus dipenuhi. Analisis dapat dilakukan tergantung pada data yang ada. Sebagai contoh, dilakukan analisis terhadap semua uji asumsi klasik, lalu dilihat mana yang tidak memenuhi persyaratan. Kemudian dilakukan perbaikan pada uji tersebut, dan setelah memenuhi persyaratan, dilakukan pengujian pada uji yang lain.

1. Uji Normalitas

Uji normalitas adalah untuk melihat apakah nilai residual terdistribusi normal atau tidak. Model regresi yang baik adalah memiliki nilai residual yang terdistribusi normal. Jadi uji normalitas bukan dilakukan pada masing-masing variabel tetapi pada nilai residualnya. Sering terjadi kesalahan yang jamak yaitu bahwa uji normalitas dilakukan pada masing-masing variabel. Hal ini tidak dilarang tetapi model regresi memerlukan normalitas pada nilai residualnya bukan pada masing-masing variabel penelitian.

Pengertian normal secara sederhana dapat dianalogikan dengan sebuah kelas. Dalam kelas siswa yang bodoh sekali dan pandai sekali jumlahnya hanya sedikit dan sebagian besar berada pada kategori sedang atau rata-rata. Jika kelas tersebut bodoh semua maka tidak normal, atau sekolah luar biasa. Dan sebaliknya jika suatu kelas banyak yang pandai maka kelas tersebut tidak normal atau merupakan kelas unggulan. Pengamatan data yang normal akan memberikan nilai ekstrim rendah dan ekstrim tinggi yang sedikit dan kebanyakan mengumpul di tengah. Demikian juga nilai rata-rata, modus dan median relatif dekat.

Uji normalitas dapat dilakukan dengan uji histogram, uji normal P Plot, uji Chi Square, Skewness dan Kurtosis atau uji Kolmogorov Smirnov. Tidak ada metode yang paling baik atau paling tepat. Tipsnya adalah bahwa pengujian dengan metode grafik sering menimbulkan perbedaan persepsi di antara beberapa pengamat, sehingga penggunaan uji normalitas dengan uji statistik bebas dari keragu-raguan, meskipun tidak ada jaminan bahwa pengujian dengan uji statistik lebih baik dari pada pengujian dengan metode grafik.

Jika residual tidak normal tetapi dekat dengan nilai kritis (misalnya signifikansi Kolmogorov Smirnov sebesar 0,049) maka dapat dicoba dengan metode lain yang mungkin memberikan justifikasi normal. Tetapi jika jauh dari nilai normal, maka dapat dilakukan beberapa langkah yaitu: melakukan transformasi data, melakukan trimming data outliers atau menambah data observasi. Transformasi dapat dilakukan ke dalam bentuk Logaritma natural, akar kuadrat, inverse, atau bentuk yang lain tergantung dari bentuk kurva normalnya, apakah condong ke kiri, ke kanan, mengumpul di tengah atau menyebar ke samping kanan dan kiri.

2. Uji Multikolinearitas

Uji multikolinearitas adalah untuk melihat ada atau tidaknya korelasi yang tinggi antara variabel-variabel bebas dalam suatu model regresi linear berganda. Jika ada korelasi yang tinggi di antara variabel-variabel bebasnya, maka hubungan antara variabel bebas terhadap variabel terikatnya menjadi terganggu. Sebagai ilustrasi, adalah model regresi dengan variabel bebasnya motivasi, kepemimpinan dan kepuasan kerja dengan variabel terikatnya adalah kinerja. Logika sederhananya adalah bahwa model tersebut untuk mencari pengaruh antara motivasi, kepemimpinan dan kepuasan kerja terhadap kinerja. Jadi tidak boleh ada korelasi yang tinggi antara motivasi dengan kepemimpinan, motivasi dengan kepuasan kerja atau antara kepemimpinan dengan kepuasan kerja.

Alat statistik yang sering dipergunakan untuk menguji gangguan multikolinearitas adalah dengan variance inflation factor (VIF), korelasi pearson antara variabel-variabel bebas, atau dengan melihat eigenvalues dan condition index (CI).

Beberapa alternatif cara untuk mengatasi masalah multikolinearitas adalah sebagai berikut:

1. Mengganti atau mengeluarkan variabel yang mempunyai korelasi yang tinggi.

2. Menambah jumlah observasi.

3. Mentransformasikan data ke dalam bentuk lain, misalnya logaritma natural, akar kuadrat atau bentuk first difference delta.

3. Uji Heteroskedastisitas

Uji heteroskedastisitas adalah untuk melihat apakah terdapat ketidaksamaan varians dari residual satu ke pengamatan ke pengamatan yang lain. Model regresi yang memenuhi persyaratan adalah di mana terdapat kesamaan varians dari residual satu pengamatan ke pengamatan yang lain tetap atau disebut homoskedastisitas.

Deteksi heteroskedastisitas dapat dilakukan dengan metode scatter plot dengan memplotkan nilai ZPRED (nilai prediksi) dengan SRESID (nilai residualnya). Model yang baik didapatkan jika tidak terdapat pola tertentu pada grafik, seperti mengumpul di tengah, menyempit kemudian melebar atau sebaliknya melebar kemudian menyempit. Uji statistik yang dapat digunakan adalah uji Glejser, uji Park atau uji White.

Beberapa alternatif solusi jika model menyalahi asumsi heteroskedastisitas adalah dengan mentransformasikan ke dalam bentuk logaritma, yang hanya dapat dilakukan jika semua data bernilai positif. Atau dapat juga dilakukan dengan membagi semua variabel dengan variabel yang mengalami gangguan heteroskedastisitas.

4. Uji Autokorelasi

Uji autokorelasi adalah untuk melihat apakah terjadi korelasi antara suatu periode t dengan periode sebelumnya (t -1). Secara sederhana adalah bahwa analisis regresi adalah untuk melihat pengaruh antara variabel bebas terhadap variabel terikat, jadi tidak boleh ada korelasi antara observasi dengan data observasi sebelumnya. Sebagai contoh adalah pengaruh antara tingkat inflasi bulanan terhadap nilai tukar rupiah terhadap dollar. Data tingkat inflasi pada bulan tertentu, katakanlah bulan Februari, akan dipengaruhi oleh tingkat inflasi bulan Januari. Berarti terdapat gangguan autokorelasi pada model tersebut. Contoh lain, pengeluaran rutin dalam suatu rumah tangga. Ketika pada bulan Januari suatu keluarga mengeluarkan belanja bulanan yang relatif tinggi, maka tanpa ada pengaruh dari apapun, pengeluaran pada bulan Februari akan rendah.

Uji autokorelasi hanya dilakukan pada data time series (runtut waktu) dan tidak perlu dilakukan pada data cross section seperti pada kuesioner di mana pengukuran semua variabel dilakukan secara serempak pada saat yang bersamaan. Model regresi pada penelitian di Bursa Efek Indonesia di mana periodenya lebih dari satu tahun biasanya memerlukan uji autokorelasi.

Beberapa uji statistik yang sering dipergunakan adalah uji Durbin-Watson, uji dengan Run Test dan jika data observasi di atas 100 data sebaiknya menggunakan uji Lagrange Multiplier. Beberapa cara untuk menanggulangi masalah autokorelasi adalah dengan mentransformasikan data atau bisa juga dengan mengubah model regresi ke dalam bentuk persamaan beda umum (generalized difference equation). Selain itu juga dapat dilakukan dengan memasukkan variabel lag dari variabel terikatnya menjadi salah satu variabel bebas, sehingga data observasi menjadi berkurang 1.

5. Uji Linearitas

Uji linearitas dipergunakan untuk melihat apakah model yang dibangun mempunyai hubungan linear atau tidak. Uji ini jarang digunakan pada berbagai penelitian, karena biasanya model dibentuk berdasarkan telaah teoretis bahwa hubungan antara variabel bebas dengan variabel terikatnya adalah linear. Hubungan antar variabel yang secara teori bukan merupakan hubungan linear sebenarnya sudah tidak dapat dianalisis dengan regresi linear, misalnya masalah elastisitas.

Jika ada hubungan antara dua variabel yang belum diketahui apakah linear atau tidak, uji linearitas tidak dapat digunakan untuk memberikan adjustment bahwa hubungan tersebut bersifat linear atau tidak. Uji linearitas digunakan untuk mengkonfirmasikan apakah sifat linear antara dua variabel yang diidentifikasikan secara teori sesuai atau tidak dengan hasil observasi yang ada. Uji linearitas dapat menggunakan uji Durbin-Watson, Ramsey Test atau uji Lagrange Multiplier

Populasi dan Sampel

2011-10-04T04:11:00.001-07:00

Populasi

Secara ringkas, populasi penelitian adalah keseluruhan objek penelitian, yaitu a set (or collection) of all elements possessing one or more attributes interests. Jadi setiap anggota populasi harus mempunyai karakteristik tertentu yang sama yang akan diteliti. Contoh populasi penelitian adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2007, atau seluruh karyawan tetap pada perusahaan X, seluruh siswa sekolah X tahun ajaran 2007, atau seluruh pengguna sabun X di Kota Y dan sebagainya.

Hasil penelitian diharapkan dapat mewakili keseluruhan populasi penelitian yang telah ditetapkan di awal penelitian. Berbagai asumsi harus dipenuhi agar hasil penelitian dapat digeneralisasikan terhadap keseluruhan populasi penelitian. Beberapa asumsi statistik yang diperlukan misalnya normalitas data atau uji non response bias.

Untuk populasi dengan jumlah anggota populasi yang besar, maka dapat dilakukan penelitian terhadap sebagian dari anggota populasi tersebut, tetapi masih mempunyai ciri atau karakteristik yang mampu mewakili keseluruhan populasi penelitian tersebut. Sebagian anggota populasi tersebut sering disebut sampel yang dipilih atau ditentukan dengan berbagai metode ilmiah yang ada.

Sampel

Sampel adalah sebagian (cuplikan) dari populasi yang masih mempunyai ciri dan karakteristik yang sama dengan populasi dan mampu mewakili keseluruhan populasi penelitian. Sampel dipergunakan ketika jumlah seluruh anggota populasi terlalu banyak sehingga tidak memungkinkan untuk melakukan penelitian terhadap populasi secara keseluruhan, misalnya populasi penelitian adalah masyarakat pada suatu kota tertentu. Sampel juga digunakan ketika jumlah populasi secara keseluruhan tidak dapat ditentukan secara pasti, misalnya populasi pengguna produk tertentu pada suatu kota.

Persyaratan utama adalah bahwa sampel harus mampu mewakili populasi secara keseluruhan. Oleh karena itu, penentuan jumlah sampel dan pengambilan sampel penelitian harus ditentukan secara sistematis agar benar-benar mampu mewakili populasi secara keseluruhan. Secara garis besar, metode penentuan jumlah sampel terdiri dari dua ciri, yaitu metode acak (random sampling) dan tidak acak (non random sampling). Metode acak adalah memberikan kesempatan kepada seluruh populasi penelitian untuk menjadi sampel penelitian tanpa melihat struktur atau karakteristik tertentu. Metode non random sampling dilakukan dengan memberikan kesempatan kepada populasi dengan ciri atau karakteristik tertentu untuk menjadi sampel penelitian, di mana ciri dan karakteristik tersebut harus dikaitkan dengan tujuan penelitian.

Sebagai ilustrasi penelitian dengan tujuan untuk mengetahui pengaruh dari beberapa rasio keuangan terhadap harga saham. Maka beberapa kriteria yang dapat diambil untuk penentuan non random sampling misalnya: Perusahaan tidak mengeluarkan kebijakan selama periode penelitian. Kriteria ini diambil karena kebijakan perusahaan dapat secara langsung merubah harga saham tanpa melihat ada atau tidaknya pengaruh dari rasio keuangan. Kebijakan tersebut misalnya stock split, merger dan akuisisi, right issue atau kebijakan yang lain. Selain itu masih dapat diberikan kriteria-kriteria yang lain yang mendukung pelaksanaan penelitian, misalnya ketersediaan data.

Pengujian Satu Arah dan Dua Arah

2011-10-04T04:10:00.001-07:00

Kita sering mendengar istilah pengujian satu arah (one tailed) dan dua arah (two tailed). Dalam pembahasannya sering kali terjadi kesalahpahaman antara satu peneliti dengan peneliti yang lain, atau antara dosen dengan mahasiswa. Dalam berbagai laporan penelitian juga sering didapati, bahwa hipotesisnya satu arah, tetapi pengujiannya dua arah, atau sebaliknya. Hal tersebut sebenarnya kurang tepat secara statistik (rasanya gak enak kalau mau bilang salah) karena pengujian satu arah dan dua arah adalah hal yang tidak identik dan mempunyai nilai batas yang berbeda.

Pengujian dua arah adalah pengujian terhadap suatu hipotesis yang belum diketahui arahnya. Misalnya ada hipotesis, ‘diduga ada pengaruh signifikan antara variabel X terhadap Y’. Hipotesis tersebut harus diuji dengan pengujian dua arah. Sedangkan hipotesis yang berbunyi, ‘diduga ada pengaruh positif yang signifikan antara variabel X terhadap Y’. Nah, hipotesis tersebut harus diuji dengan pengujian satu arah. Bedanya apa? Lihat saja kedua hipotesis tersebut, ada kata positif dan tidak ada kata positif.

Jadi jika kita sudah mengetahui arah dari hubungan antara dua variabel, maka kita harus menggunakan pengujian satu arah. Coba perhatikan hipotesis ini, ‘diduga X berbeda dengan Y’. Nah pengujiannya apa? Ya jelas pengujian hipotesis dua arah. Berbeda dengan ini, ‘diduga X lebih tinggi dari pada Y’, di mana ini adalah pengujian hipotesis satu arah.

Perumusan hipotesis, apakah menggunakan arah atau tidak dilakukan berdasarkan telaah teoretis, atau merujuk kepada penelitian yang telah ada sebelumnya (kalau ada). Misalnya, sudah ada referensi bahwa variabel X berpengaruh secara signifikan terhadap variabel Y, maka jika kita akan melakukan replikasi terhadap penelitian tersebut, ya sebaiknya menggunakan hipotesis satu arah. Artinya kita melangkah lebih lanjut dari pada penelitian sebelumnya yang hanya mengetahui bahwa ada pengaruh saja. Penelitian kita akan memberikan manfaat lebih lanjut, yaitu bahwa pengaruh tersebut adalah positif atau negatif.

Jika kita menggunakan analisis regresi linear, maka untuk pengujian dua arah, dan menggunakan signifikansi sebesar 5%, maka signifikansi akan dilihat dari nilai signifikansi output, di bawah 0,05 (hipotesis diterima) atau di atas 0,05 (hipotesis ditolak). Kita tidak perlu melihat berapa nilai t outputnya, apakah positif atau negatif. Akan tetapi, jika kita menggunakan hipotesis satu arah, pada signifikansi 5%, maka nilai signifikansi output harus dibagi dengan dua terlebih dahulu. Misalnya output signifikansi adalah sebesar 0,96, maka hipotesis diterima, karena 0,96 : 2 = 0,48

Justifikasi Penerimaan Hipotesis

2011-10-04T04:08:00.000-07:00

Biasanya pada naskah skripsi atau tesis yang menggunakan analisis linear regresi berganda akan mempunyai hipotesis parsial (diuji dengan uji t) dan hipotesis simultan (diuji dengan uji F). Fenomena tersebut seolah-olah sudah latah dilakukan oleh mahasiswa dan juga disetujui oleh dosen pembimbing, yang sangat mungkin bukan berasal dari ilmu statistik.

Perumusan hipotesis parsial didasari oleh dasar teori yang kuat dan dapat dengan mudah dilakukan oleh mahasiswa dengan bantuan dosen, karena dosen memang sangat menguasai tentang hal itu. Akan tetapi, sebenarnya hipotesis simultan sering kali didasari oleh teori yang seolah-olah dipaksakan. Sebenarnya uji F adalah untuk melihat kelayakan modal saja. Jika uji F tidak signifikan, maka tidak disarankan untuk melakukan uji t atau uji parsial. Jadi hipotesis simultan sebenarnya tidak selalu harus dirumuskan dalam suatu penelitian. Toh dasar teorinya juga sangat lemah.

Penentuan penerimaan hipotesis dengan uji t dapat dilakukan berdasarkan tabel t. Nilai t hitung hasil regresi dibandingkan dengan nilai t pada tabel. Jika t hitung > t tabel maka berarti terdapat pengaruh yang signifikan secara parsial, dan sebaliknya jika t hitung < t tabel maka tidak terdapat pengaruh yang signifikan secara parsial. Hal tersebut juga berlaku untuk F hitung. Cara melihat nilai t tabel dan F tabel sudah banyak dibahas pada berbagai buku statistik. Misalnya untuk jumlah sampel 100 maka nilai t tabel untuk signifikansi 5% adalah dengan melihat nilai t dengan degree of freedom sebesar N – 2 = 100 – 2 = 98 untuk hipotesis dua arah. Nilai t dilihat pada kolom signifikansi : 2 = 5% : 2 = 0,025. Jika pengujian satu arah, maka df adalah 100 – 1 = 99 dan dilihat pada kolom 5%.

Untuk uji F, maka df dihitung dengan N – k – 1 dengan k adalah jumlah variabel bebas. Anda jangan bertanya, bagaimana kalau uji satu arah dan dua arah pada uji F. Uji F tidak mengenal arah, jadi ya pasti satu arah. Logika uji dua arah, adalah terdapat pengaruh antara variabel bebas terhadap variabel terikat, dan uji satu arah adalah terdapat pengaruh negatif/positif antara variabel bebas antara variabel bebas terhadap variabel terikat. Lha kalau uji F kan uji simultan, jadi bagaimana menentukan arah positif atau negatif.

Variabel Penelitian

2011-10-04T04:02:00.000-07:00

Secara singkat, variabel adalah gejala yang menjadi fokus peneliti untuk diamati. Tentunya banyak pengertian lain, dan silahkan Anda mencari definisi tentang variabel di sumber lain. Di sini akan diuraikan berbagai jenis variabel yang sering dijumpai dalam suatu penelitian. Penelitian anda, paling hanya memuat satu, dua, atau paling tiga dari jenis variabel di bawah

1. Variabel independen

Variabel independen adalah variabel yang menjadi sebab atau berubahnya suatu variabel lain (variabel dependen). Juga sering disebut dengan variabel bebas, prediktor, stimulus, eksougen atau antecendent.

2. Variabel dependen

Variabel dependen merupakan variabel yang dipengaruhi atau menjadi akibat karena adanya variabel lain (variabel bebas). Juga sering disebut variabel terikat, variabel respons atau endogen. Variabel inilah yang biasanya dikupas dalam-dalam pada latar belakang penelitian. Biasanya diberikan porsi yang lebih dalam membahas variabel terikat dari pada variabel bebasnya karena merupakan implikasi dari hasil penelitian.

3. Variabel Moderating

Variabel moderating adalah variabel yang memperkuat atau memperlemah hubungan antara variabel bebas dengan variabel terikat. Sekali lagi, memperkuat atau memperlemah. Variabel moderating juga sering disebut sebagai variabel bebas kedua dan sering dipergunakan dalam analisis regresi linear, atau pada structural equation modeling. Sebagai contoh, hubungan ayah dan ibu akan semakin mesra dengan adanya anak. Jadi anak merupakan variabel moderating antara ayah dan ibu. Atau, selingkuhan merenggangkan hubungan ayah dan ibu, jadi selingkuhan merupakan variabel moderating antara ayah dan ibu.

4. Variabel intervening

Adalah variabel yang menjadi media pada suatu hubungan antara variabel bebas dengan variabel terikat. Sebagai contoh, cinta ibu terhadap ayah akan semakin kuat setelah berkeluarga. Jadi keluarga merupakan media bagi ibu dalam pengaruhnya terhadap ayah. Banyak contoh tentang regresi linear dengan variabel intervening.

5. Variabel kontrol

Variabel kontrol adalah variabel yang dikendalikan atau dibuat konstan, atau dijadikan acuan bagi variabel yang lain. Misalnya variabel kecepatan menulis murid-murid suatu sekolah, yang diukur dan dibandingkan kecepatan menulis murid sekolah lain. Bisa juga digunakan dalam analisis regresi linear dengan variabel kontrol.

Analisis Regresi Linier dengan SPSS

2011-08-16T07:37:00.000-07:00

Misalkan kita ingin mengetahui pegaruh biaya produksi, biaya promosi dan biaya distribusi terhadap penjualan. Data yang telah dikumpulkan dari hasil pengamatan suatu produk selama 2 tahun, sebagai berikut :

Variabel dependen adalah Penjualan (Y), sedangkan variabel independen adalah Biaya Produksi (X1), Biaya Promosi (X2) dan Biaya Distribusi (X3). Untuk mengetahui apakah pengaruhnya signifikan atau tidak dengan melakukan pengujian yaitu uji F dan uji t. Serta dilakukan uji asumsi yaitu normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi.

Langkah-langkah analisis regresi linier, sebagai berikut :

Klik ganda icon SPSS pada desktop atau klik pada start menu untuk mengaktifkan program SPSS.
Setelah muncul kotak dialog SPSS for Window maka klik Cancel (karena ingin membuat data baru)
Pada halaman SPSS data editor klik Variable View
Untuk memasukan variabel langkahnya sebagai berikut :

Ketik Y pada kolom name, pada label ketik Penjualan (Y), dan pada kolom Measure pilih Scale.
Pada kolom Name dibawahnya ketik X1, pada label ketik Biaya Produksi (X1) dan pada kolom Measure pilih Scale.
Pada kolom Name dibawahnya ketik X2, pada label ketik Biaya Promosi (X2) dan pada kolom Measure pilih Scale.
Pada kolom Name dibawahnya ketik X3, pada label ketik Biaya Distribusi (X3) dan pada kolom Measure pilih Scale.
Kolom-kolom lainnya biarkan isian default

Setelah selesai memasukan variabel maka selanjutnya klik Data View
Isikan data Y, X1, X2 dan X3 sesuai dengan variabelnya.

Analisis Regresi Linier

2011-08-16T07:02:00.000-07:00

Analisis regresi linier digunakan untuk meramalkan suatu nilai variabel dependen dengan adanya perubahan dari variabel independen. Analisis regresi linier merupakan hubungan antara dua variabel atau lebih. Jika hanya menggunakan satu variabel independen maka disebut analisis regresi sederhana dan jika menggunakan lebih dari satu variabel independen maka disebut analisis regresi linier berganda. Dalam perhitungan regresi akan didapat koefisien regresi yang digunakan untuk mengetahui seberapa besar perubahan variabel dependen jika nilai variabel independen dinaikan atau diturunkan, selanjutnya dari hasil persamaan regresi akan didapatkan nilai prediksi variabel dependen.

Asumsi yang mendasari pada analisis regresi linier adalah bahwa distribusi data adalah normal dan hubungan antara variabel dependen dan masing-masing variabel independen adalah linier. Selain itu terdapat asumsi klasik yang biasanya digunakan pada penelitian ekonomi, yaitu tidak adanya multikolinearitas, heteroskedastisitas, dan autokorelasi pada model regresi.

Contoh-contoh kasus dengan analisis regresi linier antara lain sebagai berikut :

Penelitian tentang pengaruh antara biaya promosi terhadap tingkat penjualan.
Penelitian tentang pengaruh luas lahan, jumlah bibit, dan jumlah pupuk terhadap produksi cabai merah.
Penelitian tentang pengaruh IPK dan nilai bahasa inggris terhadap kemungkinan alumni dari perguruan tinggi mendapat pekerjaan atau tidak.
Penelitian tentang pengaruh rasio keuangan yaitu PER, ROI dan ROE terhadap harga saham pada perusahaan di BEI
Penelitian tentang pengaruh feature, reliability dan durability terhadap kepuasan konsumen produk handphone.

Analisis regresi linier tersebut diatas dapat diselesaikan dengan mudah menggunakan SPSS dan akan dibahas dengan menggunakan contoh dalam posting selanjutnya.

Variasi Penghitungan dan Penyetoran Pajak Penghasilan Pasal 21

2011-07-06T19:36:00.000-07:00

Arja Sadjiarto

Fakultas Ekonomi, Universitas Kristen Petra, Surabaya-Indonesia

Abstrak

Penelitian ini bertujuan untuk mengetahui apakah terdapat variasi cara penghitungan dan penyetoran Pajak Penghasilan Pasal 21/26 di perusahaan besar dan memiliki kecenderungan untuk lebih patuh. Metode penelitian yang dipakai adalah studi kasus tunggal pada PT X, sebuah perusahaan manufaktur. Hasil penelitian menunjukkan bahwa di tahun 2006 ada perbedaan penghitungan dan penyetoran PPh Pasal 21/26 antara yang dilakukan PT X dengan yang diatur oleh peraturan perpajakan, khususnya untuk pegawai tetap dan tidak tetap (harian). Variasi cara penghitungan dilakukan pada pegawai tetap karena adanya penghitungan ulang saat penyusunan SPT PPh Pasal 21 Tahunan dan pada pegawai harian karena penyederhaan cara penghitungan PPh 21/26 yang dianggap relatif rumit.

Kata Kunci : pajak penghasilan, PPh Pasal 21, variasi penghitungan PPh Pasal 21

Abstract

The objective of this qualitative study is to describe the implementation of employment tax regulation on PT X, a manufacturing company and to confirm there are any tendencies to have a different method or the calculation may vary on employment tax and to explain the rationales behind them in such a big and tend-to-comply company. This qualitative study is done with single case study approach. The results of this study shows that in 2006, PT X calculated and paid the employment tax for permanent and non-permanent (daily-paid) employees with a different techniques as describe on the tax regulation.The variations is found on monthly employment tax calculation for permanent employees that will be recalculated on yearly basis and on daily-paid employee for calculation simplification.

Keywords : income tax, withholding employment tax, variation on employment tax calculation.

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User Satisfaction Using Webqual Instrument: A Research on Stock Exchange of Thailand (SET)

2011-07-06T19:33:00.000-07:00

Josua Tarigan

Faculty of Economics, Petra Christian University, Surabaya-Indonesia

Abstract

User satisfaction held an important position in an organization to measure information system implementation excellence. Therefore, it is necessary for an organization to evaluate their delivered service using end-user satisfaction as feedback. The objectives of this study are to evaluate user satisfaction and examine the dimensions of WEBQUAL instrument which are valued by e-library user in Stock Exchange of Thailand (SET). This research conducted under WEBQUAL theory (Barnes and Vidgen) and end-user satisfaction theory (Doll and Torkzadeh). Analysis organized from a set of data which involve 341 responses from e-library systems end-users confirm some degree of positive association between WEBQUAL dimensions and end-user satisfaction.

Keywords : User satisfaction, e-library systems, WEBQUAL theory, end-user satisfaction theory.

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Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal

2011-07-06T19:30:00.000-07:00

Tri Ramaraya Koroy

STIE Nasional Banjarmasin, Indonesia

Abstrak

Tujuan makalah ini adalah mengidentifikasi dan menguraikan permasalahan dalam pendeteksian kecurangan dalam audit atas laporan keuangan oleh auditor eksternal. Meskipun pendeteksian kecurangan penting untuk meningkatkan nilai pengauditan, namun terdapat banyak masalah yang dapat menghalangi implementasi dari pendeteksian yang tepat. Berdasarkan telaah atas berbagai penelitian yang telah dilakukan, ada terdapat empat faktor penyebab besar yang diidentifikasikan melalui makalah ini. Pertama, karakteristik terjadinya kecurangan sehingga menyulitkan proses pendeteksian. Kedua, standar pengauditan belum cukup memadai untuk menunjang pendeteksian yang sepantasnya. Ketiga, lingkungan kerja audit dapat mengurangi kualitas audit dan keempat metode dan prosedur audit yang ada tidak cukup efektif untuk melakukan pendeteksian kecurangan. Berdasarkan permasalahan ini, perbaikan yang perlu disarankan untuk diterapkan.

Kata Kunci : auditing, fraud, financial statement fraud

Abstract

Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested.

Keywords : auditing, fraud, financial statement fraud

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Analisis Pengaruh Human Capital Terhadap Kinerja Perusahaan (Studi Empiris pada Kantor Akuntan Publik di Indonesia)

2011-07-06T19:27:00.000-07:00

Martina Dwi Puji Astri Ongkorahardjo,

Antonius Susanto,

Dyna Rachmawati

Fakultas Ekonomi, Universitas Widya Mandala, Surabaya-Indonesia

Abstrak

Human capital sebagai salah satu komponen utama dari intellectual capital (intangible asset) yang dimiliki oleh perusahaan. Penelitian ini menggunakan obyek kantor akuntan publik Penelitian ini berusaha menguji apakah individual capability dan the organizational climate yang merupakan komponen dari human capital memiliki pengaruh yang signifikan terhadap kinerja perusahaan kantor akuntan publik baik secara individual (parsial) maupun secara simultan. Hasil penelitian menunjukkan bahwa pertama, individual capability berpengaruh signifikan terhadap kinerja kantor akuntan publik. Kedua, the organizational climate berpengaruh signifikan terhadap kinerja kantor akuntan publik. Ketiga, individual capability dan the organizational climate berpengaruh signifikan secara bersama-sama terhadap kinerja kantor akuntan publik. Pengujian juga membuktikan bahwa individual capability adalah variabel yang mempunyai pengaruh paling besar terhadap kinerja kantor akuntan publik.

Kata Kunci : Human capital, individual capability, the organizational climate.

Abstract

Human capital is of the intellectual capital components owned by a company. This study evaluates if individual capability and organizational climate affect business performance partially and simultaneously. We use public accounting firms as our subjects.. Our study shows that individual capability and organizational climate respectively influence performance in public accounting firms. Additionally, these two factors simultaneously affect performance. Overall individual capability shows stronger relationship to performance compared to organizational climate.

Keywords : Human capital, individual capability, the organizational climate.

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Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness

2011-07-06T19:23:00.000-07:00

Sistya Rachmawati

Fakultas Ekonomi Universitas Indonesia, Jakarta-Indonesia

Abstrak

Penelitian ini bertujuan untuk mengukur pengaruh faktor internal yaitu: profitabilitas, solvabilitas, internal auditor dan size perusahaan) dan faktor eksternal, yaitu ukuran KAP terhadap audit delay dan Timeliness pada perusahaan manufaktur yang terdaftar pada Jakarta Stock Exchange. Pemilihan sampel menggunakan metode Purposive Sampling. Dari hasil pengolahan Regresi Berganda pada Audit Delay diketahui bahwa koefisien determinasi Adjusted R2 = 0,123. Artinya seluruh variabel independen (Profitabilitas, Solvabilitas, Internal Auditor, Size Perusahaan, dan KAP) hanya mampu menjelaskan variasi dari variabel dependen (Audit Delay) adalah sebesar 12,3%. Sedangkan pada Timeliness, seluruh variabel independen (Profitabilitas, Solvabilitas, Internal Auditor, Size Perusahaan, dan KAP) dapat menjelaskan variasi pada variabel dependennya (Timeliness) adalah sebesar 7,9%. Hasil dari penelitian ini dapat membantu profesi akuntan publik dalam upaya meningkatkan efisiensi dan efektivitas proses audit dengan mengendalikan faktor-faktor dominan yang menyebabkan terjadinya Audit Delay dan Timeliness.

Kata Kunci : audit delay, timeliness, profitability, internal auditor, solvability, ukuran perusahaan, ukuran kantor akuntansi publik.

Abstract

The objective of this research is to investigate the influence of the firm size, the profitability, the solvability, the public accountant size and the existence of internal auditor division toward the Audit Delay and Timeliness on manufacture companies that listed in Jakarta Stock Exchange.The Research sample was taken from Fifty-nine listed companies in Jakarta Stock Exchange. These samples were selected by using Purposive sampling method. Analysis hypothesis is using Multiple Regression, before hypothesis test, normality data test using P-Plot test.The result of Multiple Regression model shows that Audit Delay influenced by firm size and public accountant size, and Timeliness influenced by firm size and solvability. This result is recommended for auditor to increase effectiveness and efficiency of his audit performance and for all existing studies to contribute towards the current literature on Auditing.

Keywords : audit delay, timeliness, profitability, internal auditor, solvability, firm size, public accountant size

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Pengaruh Merger dan Akuisisi Terhadap Efisiensi Perbankan di Indonesia (Tahun 1998-2009)

2011-07-06T19:10:00.000-07:00

Ruddy Tri Santoso

Mahasiswa Program Doktor Ilmu Ekonomi, Universitas Sebelas Maret, Surakarta

Abstrak

Merger dan akuisisi merupakan langkah bank untuk meningkatkan kinerja dan skala usaha ekonomi, merger dan akusisi tidak signifikan untuk meningkatkan efisiensi bank. Rasio efisiensi diukur dengan DEA (Data Envelopment Analysis) yang dipergunakan untuk perbandingan kinerja bank dengan menggunakan rasio CAMEL. Penelitian ini menggunakan metode DEA untuk menghitung kinerja bank sesudah merger dan akusisi. Pengukuran efisiensi dihitung menggunakan data historis sejak tahun 1998 ketika krisis ekonomi regional terjadi sampai tahun 2009 sesudah krisis financial global di Indonesia. Rasio efisiensi diperhitungkan antara 0–100% sebagai parameter efisiensi, parameter input terdiri dari sumber dana bank dan parameter output terdiri dari penggunaan dana sebagai pinjaman dan surat-surat berharga. Hasil penelitian efisiensi menunjukkan bahwa merger dan akusisi tidak signifikan untuk meningkatkan efisiensi dan tergantung dengan faktor-faktor kualitatif dari bank seperti efektivitas organisasi dan kemampuan managerial. Hasil riset menunjukkan bahwa Bank Mandiri rasio efisiensinya stabil sesudah merger dan akusisi sampai tahun 2009 dan tidak terpengaruh oleh krisis tetapi mempengaruhi secara signifikan efisiensi di peer groupsnya pada saat merger dan akusisi tersebut. Krisis financial global hanya mempengaruhi Bank Century seperti fakta yang terjadi. Riset juga menunjukkan bahwa bank dengan modal di atas Rp. 10 Trilyun ( /- USD/Billions) mempunyai pengaruh terhadap variabel-variabel didalam peer group mereka. Dengan kata lain, merger dan akusisi di bank level menengah tidak akan berpengaruh terhadap peer groups mereka. Rasio efisiensi diukur dengan metode DEA, uji efisiensi sebelum dan sesudah merger dan akusisi menggunakan Uji-Mann Whitney dengan pendekatan parametri dan distribusi data tidak normal, analisis pengaruh merger dan akusisi ke peer groupnya diukur dengan uji ANOVA dan analisis pengaruh krisis financial global di tahun 2008 diukur menggunakan metode uji data berpasangan rasio efisiensi sebelum dan sesudah krisis.

Kata Kunci : Merger dan acquisitions, perbankan.

Abstract

This research use efficiency with DEA method to calculate the performance of the banks after merger and acquisition. Measurement of efficiency was calculate by historic data starting year 1998 when the regional crisis economic till 2009 after crisis financial global economic in Indonesia. The efficiency ratio has calculated between 0 to 100 percent of the efficiency parameter. The result of efficiency research shows that m & a not significance to increase the efficiently and depends with the qualitative variable of the banks, such: organizational effectiveness and managerial capability. The result of research show that Bank Mandiri has stable efficiency ratio after m & a till 2009 and not influence by the crisis but has significance influence to the efficiency of the peer-groups of the banks. Crisis financial global in the year 2008 only influence Bank Century as a fact. Research also show that only the banks with the capital up to IDR 10 Trillion ( /- USD. 1 Billions) has influence the efficiency criteria of their peer groups of the banks, the capital less than the amount not significance influence the efficiency criteria of their peer-groups. Efficiency ratio measure by DEA method and analysis, tests of efficiency before and after m&a using mann-whitney test non parametric approach with abnormal data distributions, analysis of peer groups influence by m & a measure with ANOVA tests and analysis of influence financial crisis global in year 2008 measure by pair-wise method the efficiency ratio before and after crisis.

Keywords : Merger and acquisitions, banking.

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Longterm Performance Trends Analysis and ManagingExpectation for Active Value1 (Case Study: PT Indocement Tunggal Prakarsa, Tbk)

2011-07-06T19:07:00.000-07:00

Perdana Wahyu Santosa

YARSI University and CAPITAL PRICE2

Jl. Letjen. Suprapto, CempakaPutih, Jakarta 10510, Indonesia

Abstract

This research used financial ratio and managing expectations for active value about performance of PT IndocementTunggal Prakarsa, Tbk (INTP) as one of largest cement company with a strong brand image at Indonesia Stock Exchange (IDX). Unlike traditional corporate-performance metric, this study use growth value of matrix. INTP is well placed to meet Indonesia’s growing per capita of cement consumption. The financial data sources for this research are the audited annual reports of INTP2002-2008. The analysis focused on compounds annual growth rate (CAGR), profitability, total assets turnover, cost of capital, market value added & market risk and market perception map. This research also used growth value matrix to analysis the market perception of INTP in 2008 that combined current performance with future growth opportunity. The result of market perception mapping for 2008-2009 shows that INTP was just on market average of current performance index but the future growth opportunity was above the market average level. The conclusion explains that INTP has very good long-term fundamental performance’s trend and the company is indicated has strong capabilityto be excellent value manager in the future.

Keywords : ndocement, value matrix, current performance, growth opportunity, market perception.

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Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi

2011-07-06T19:03:00.000-07:00

Widi Hidayat

Argo Adhi Nugroho

Fakultas Ekonomi, Universitas Airlangga Surabaya

Abstrak

Penelitian ini menggunakan Theory of Planned Behavior/TPB (Ajzen 1991) dengan tambahan variabel kewajiban moral (Bobek and Hatfield 2003), untuk menjelaskan perilaku ketidakpatuhan pajak wajib pajak orang pribadi. Sebanyak 155 sampel wajib pajak orang pribadi. Penelitian ini menggunakan Structural Equation Modeling (SEM) dengan software SPSS 16.0. dan AMOS 16. Hasil penelitian menghasilkan kesimpulan, pertama, sikap terhadap ketidakpatuhan berpengaruh negatif dan tidak signifikan terhadap niat untuk tidak patuh terhadap pajak. Kedua, norma subyektif berpengaruh positif dan tidak signifikan terhadap niat untuk tidak patuh terhadap pajak. Ketiga, kewajiban moral berpengaruh positif dan signifikan terhadap niat untuk tidak patuh terhadap pajak. Keempat, PBC berpengaruh negatif dan tidak signifikan terhadap niat untuk tidak patuh terhadap pajak. Kelima, PBC berpengaruh negatif dan tidak signifikan terhadap perilaku ketidakpatuhan pajak. Keenam, niat seseorang untuk tidak patuh terhadap pajak berpengaruh positif dan signifikan terhadap perilaku ketidakpatuhan pajak. Hasil perbandingan antara deskriptif variabel dengan hasil loading factor masing-masing indikator terhadap variabel, menemukan: pertama, kontribusi terbesar terhadap sikap ketidakpatuhan pajak tetaplah aspek ekonomi yaitu memaksimalkan utilitas finansial. Kedua, pihak yang memberikan kontribusi terbesar dalam norma subyektif adalah konsultan pajak dan berikutnya adalah teman/orang terdekat dilingkungan. Ketiga, kontribusi paling besar terhadap tingginya moral untuk patuh terhadap pajak diberikan oleh indikator rasa bersalah. Keempat, PBC yang cukup besar terhadap ketidakpatuhan pajak disebabkan oleh kontribusi controllability.

Kata Kunci : Theory of planned behavior, attitude, subjective norm, perceived behavioral control, moral obligation, intention, tax noncompliance.

Abstract

This study using Theory of Planned Behavior/TPB (Ajzen 1991) with moral obligation variable (Bobek and Hatfiel 2003), to explain the tax noncompliance behavior of individual taxpayers. Researchers using 155 samples of individual tax payers. The testing of the research using Structural Equation Modeling (SEM) with SPSS 16.0 software and AMOS 16. The results of hypothesis testing conclude that: first, the attitude toward non-compliance has negative correlation and not significant toward intention to noncom ply. Second, subjective norms has positive correlation and not significant toward the intention to noncom ply. Third, moral obligation has positive and significant impact toward the intention to noncomply. Fourth, PBC has negative corelation and not significant toward the intention to noncomply. Fifth, PBC has negative corelation and not significant toward the tax noncompliance behavior. Sixth, the intention to noncomply has positive corelation and significant toward tax noncompliance behavior. The comparison result between descriptive variables and loading factor of each indicator toward variable found that; first, the biggest contribution toward tax non-compliance attitude remains the economic aspects of maximizing the financial utility. Second, the part tha give the biggest contribution toward subjective norm is tax consultant, and the next is friend/closest person around. Third, the highest contribution toward the moral of tax compliance is feeling guilty. Fourth the significance PBC toward tax non-compliance due to the contribution of controllability.

Keywords : Theory of planned behavior, attitude, subjective norm, perceived behavioral control, moral obligation, intention, tax noncompliance.

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The Implementation of Role-Playing Model in Principles of Finance Accounting Learning to Improve Students’ Enjoyment and Students’ Test Scores

2011-07-06T19:00:00.000-07:00

L. Saptono

Accounting Education, Sanata Dharma University, Yogyakarta

Abstract

This research is a classroom action research. The goal of conducting this research is to improve students’ enjoyment level and their test scores by implementing role-playing method. The research is conducted in Accounting Education Study Program of Sanata Dharma University at odd semester on academic year 2010/2011. The participants were divided into two classes. The first class was the class that got the treatment, while the second class was the control class. The result of the study showed that there was an improvement of students’ enjoyment level and test scores in the class which implemented role-playing method.

Keywords : Classroom action research, enjoyment level, tests scores.

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Rhetorics in Financial Reporting: An Interpretive Case Study

2011-07-06T18:56:00.000-07:00

Anis Chariri

Fakultas Ekonomi, Universitas Diponegoro, Semarang

Abstract

This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is why and how the company constructs its financial reporting to deliver messages to its audience. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. Consequently, financial reporting is constructed as a rhetorical story about its performance, management ability and insight into the future.

Keywords : Rhetorics, financial reporting, legitimacy, narrative, qualitative.

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Jurnal Akuntansi - AKU101202

2011-07-06T18:51:00.000-07:00

Rhetorics in Financial Reporting: An Interpretive Case Study
Anis Chariri
Fakultas Ekonomi, Universitas Diponegoro, Semarang

The Implementation of Role-Playing Model in Principles of Finance Accounting Learning to Improve Students’ Enjoyment and Students’ Test Scores
L. Saptono
Accounting Education, Sanata Dharma University, Yogyakarta

Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi
Widi Hidayat
Argo Adhi Nugroho
Fakultas Ekonomi, Universitas Airlangga Surabaya

Longterm Performance Trends Analysis and ManagingExpectation for Active Value1 (Case Study: PT Indocement Tunggal Prakarsa, Tbk)
Perdana Wahyu Santosa
YARSI University and CAPITAL PRICE2
Jl. Letjen. Suprapto, CempakaPutih, Jakarta 10510, Indonesia

Pengaruh Merger dan Akuisisi Terhadap Efisiensi Perbankan di Indonesia (Tahun 1998-2009)
Ruddy Tri Santoso
Mahasiswa Program Doktor Ilmu Ekonomi, Universitas Sebelas Maret, Surakarta

Ketidakpastian Tugas Sebagai Variabel Moderator Terhadap Hubungan antara Pemanfaatan Teknologi Informasi dan Kepuasan Pengguna pada End User Computing

2011-07-06T18:46:00.000-07:00

Retnaningtyas Widuri

Fakultas Ekonomi Universitas Kristen Petra Surabaya

Abstrak

Penelitian ini bertujuan untuk mengetahui: 1) pengaruh dari diversitas pemanfaatan dan luas pemanfaatan teknologi informasi terhadap kepuasan pemakai akhir komputer dan 2) pengaruh interaksi antara ketidakpastian tugas dengan dimensi pemanfaatan teknologi informasi (diversitas dan luas pemanfaatan) terhadap kepuasan pemakai akhir komputer. Responden penelitian ini adalah tenaga administrasi tingkat fakultas dan program. pascasarjana yang menggunakan sistem informasi dalam melaksanakan tugasnya. Penelitian ini menggunakan regresi berganda untuk menguji hubungan antara dimensi pemanfaatan dengan kepuasan pemakai akhir komputer. Untuk menguji pengaruh interaksi antara dimensi pemanfaatan dengan ketidakpastian tugas terhadap kepuasan pemakai akhir komputer menggunakan alat analisis moderated regression analysis. Hasil penelitian menunjukkan bahwa diversitas pemanfaatan teknologi informasi berpengaruh signifikan terhadap kepuasan pemakai akhir komputer, dan interaksi antara diversitas pemanfaatan dengan ketidakpastian tugas juga berpengaruh signifikan terhadap kepuasan pengguna akhir komputer. Luas pemanfaatan teknologi informasi berpengarug signifikan terhadap kepuasan pemakai akhir komputer, akan tetapi interaksi antara luas pemannfaatan dengan ketidakpastian tugas tidak mempunyai pengaruh yang signifikan terhadap kepuasan pengguna akhir komputer.

Kata Kunci : Pemanfaatan, ketidakpastian tugas, kepuasan pengguna akhir

Abstract

This research aims to test influence from diversity and the extent of utilization of information technology on the end user computing satisfactions. Also, this research examine interaction between task uncertainty and dimension of utilization (diversity and the extent) information technology on the end-user computing satisfaction. This research responder are administrative personel in faculty and program pascasarjana levels using information system in executing the duty. This research take sampel as much 65 sampel. Analysis used int this research is multiple regression to examine correlation between dimension of utilization with end-user computing satisfaction. While to examine the effect interaction between dimension of utilization and task uncertainty with end-user computing satisfaction used moderated regression analysis. The result of analysis indicate that diversity information technology are influece on the end-user computing satisfaction, interaction between diversity of utilization information technology and task uncertainty are influence on the end-user computing satisfaction. Although, extent of utilization information technology and interaction between extent of utilization information technology with task uncertainty are not significant influence on the end-user satisfaction.

Keywords : Utilization, uncertainty task, end user satisfaction.

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Analisis Faktor-Faktor yang Menentukan Fektivitas Sistem Informasi pada Organisasi Sektor Publik

2011-07-06T18:42:00.000-07:00

Rini Handayani

Sekolah Tinggi Ilmu Ekonomi Atma Bhakti Surakarta

Abstrak

Tujuan penelitian ini adalah untuk menguji faktor-faktor yang menentukan efektivitas sistem informasi pada organisasi sektor publik. Penelitian ini berdasarkan pada model yang diajukan oleh Gupta et al (2007). Data yang digunakan adalah data primer berdasarkan kuesioner yang didistribusikan pada organisasi sektor publik di Surakarta. Sebanyak 300 kuesioner telah dikirim, 105 kuesioner kembali, dan hanya 97 kuesioner dapat digunakan. Data di analisis menggunakan regresi berganda dengan software SPSS 16. Hasil penelitian menunjukkan bahwa manajemen puncak, manajemen sistem informasi dan sistem informasi secara statistik berpengaruh positif terhadap efektivitas sistem informasi. Kepuasan pengguna dan budaya organisasi tidak berpengaruh positif terhadap efektivitas sistem informasi.

Kata Kunci : Manajemen puncak, manajemen sistem informasi, kepuasan pengguna, budaya organisasi dan penggunaan sistem informasi.

Abstract

The objective of this study is to examine some factors that determinant of information system effectiveness. The study is based on the model proposed by Gupta et al.,(2007). Data used in this study is primary data based on questionnaires distributed to public sector organization in Surakarta. Three hundred questionnaires have sent to companies, 105 questionnaires were returned, and only 97 questionnaires can be used. The data were analyzed by using multiple regression by SPSS 16 software. The results of this study show that top management, information system management and information system use are statistically significant positive influence to information system effectiveness. User satisfaction and organization culture are insignificant positive influence to information system effectiveness.

Keywords : Top management, information system management, user satisfaction, organi¬zation culture and informastion system use.

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Spillover Volatilitas Pasar Saham Indonesia dan Singapura Periode 2001-2005

2011-07-06T18:38:00.000-07:00

Lestano dan Julia Sucito

Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya Jakarta

Abstrak

Autoregressive model yang dikombinasikan dengan univariate Exponential GARCH model digunakan untuk mengkonstruksi model spillover volatilitas, tulisan ini mengkaji asymmetric effect dan efek persistensi volatilitas pasar saham di Indonesia dan Singapura, dan efek spillover volatilitas dari pasar saham Singapura, yang dipertimbangkan sebagai salah satu pusat kegiatan keuangan Asia, ke pasar saham Indonesia selama periode setelah krisis keuangan Asia. Studi ini mengungkapkan bahwa tingkat persistensi volatilitas meningkat saat spillover effect dari Singapura dimasukan sebagai variabel tambahan ke dalam persamaan variance. Temuan empiris lain adalah terdapat fakta kuat keberadaan efek spillover volatilitas dari pasar saham Singapura ke Indonesia.

Kata Kunci : Spillover volatilitas, asymmetric effect, leverage effect, exponential GARCH, pasar saham, Indonesia, Singapura

Abstract

Using an Autoregressive model combined with a univariate Exponential GARCH model for constructing a volatility spillover model, we investigate asymmetric effect and volatility persistence effect in Indonesia and Singapore stock market, and the effect of volatility spillover from Singapore stock market considered as one of Asian financial activity center to Indonesia stock market during the post Asian financial crisis period. The study reveals that the degree of volatility persistence slightly increases as we include the spillover effect from Singapura as one extra variable in the variance equation. We also find that strong evidence of volatility spillover effect from Singapore to Indonesia stock market.

Keywords : Volatility spillover, asymmetric effect, leverage effect, exponential GARCH, stock market, Indonesia, Singapura.

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Analisis Fairness dan Incentive Contracting pada Kinerja Berbasis Anggaran: Pengujian Eksperimen Atas Referent Cognition Theory

2011-07-06T18:36:00.001-07:00

Yusnaini

Fakultas Ekonomi Universitas IBA Palembang

Abstrak

Penelitian ini berdasarkan teori referent cognition. Tujuan penelitian ini adalah menguji pengaruh keadilan dan insentif terhadap kinerja individu dalam konteks non partisipasi anggaran. Pengujian dilakukan dengan desain eksperimental 2x2 between subject. Partisipan adalah 88 orang mahasiswa program studi akuntansi pada kelas eksekutif. Pengujian hipotesis dilakukan dengan menggunakan alat analisis two way anova. Pengujian hipotesis menunjukkan hasil yang selaras dengan apa yang dikemukakan oleh teori referent cognition. Dari hasil penelitian diperoleh bahwa, kinerja rendah ketika target dan proses penentuan anggaran dilakukan secara tidak adil. Kinerja pada target anggaran yang adil tidak berbeda meskipun proses penetapan anggaran tersebut dilakukan secara adil maupun tidak. Sedangkan kinerja pada target anggaran yang tidak adil tidak berbeda dengan kinerja pada target anggaran yang adil ketika proses dalam penetapan anggaran tersebut dilakukan secara adil.

Kata Kunci : Fairness, referent cognitions, anggaran, insentif

Abstract

Based on referent cognition theory, this study examines the effects of fairness and incentive on individual performance in a nonparticipative budgeting setting. An experimental design 2x2 between subjects was conducted. Participants are as many as 88 student of accounting program in executive class. Two way ANOVA analyses are used to investigate hypothesis. The result show as predicted by referent cognition theory. Performance was lowest when an unfair budget target assigned using an unfair budgeting process. When the budget target assigned was fair, the fairness or unfairness of the budgeting process had no significant effect on performance. When an unfair budget target was determined using a fair budgeting process, performance was not significantly different from performance of the subjects assigned fair budget targets.

Keywords : Fairness; referent cognitions; budgeting, incentive contracting.

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Jurnal Akuntansi - AKU101201

2011-07-06T18:18:00.000-07:00

Is There Bull and Bear Markets in the Indonesia Stock Exchange?
Martin P.H. Panggabean
Faculty of Economis Krida Wacana Christian University, Jakarta

Analisis Fairness dan Incentive Contracting pada Kinerja Berbasis Anggaran: Pengujian Eksperimen Atas Referent Cognition Theory
Yusnaini
Fakultas Ekonomi Universitas IBA Palembang

Spillover Volatilitas Pasar Saham Indonesia dan Singapura Periode 2001-2005
Lestano dan Julia Sucito
Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya Jakarta

Analisis Faktor-Faktor yang Menentukan Fektivitas Sistem Informasi pada Organisasi Sektor Publik
Rini Handayani
Sekolah Tinggi Ilmu Ekonomi Atma Bhakti Surakarta

Ketidakpastian Tugas Sebagai Variabel Moderator Terhadap Hubungan antara Pemanfaatan Teknologi Informasi dan Kepuasan Pengguna pada End User Computing
Retnaningtyas Widuri
Fakultas Ekonomi Universitas Kristen Petra Surabaya

Efektivitas Perpaduan Komponen Anggaran dalam Prosedur Anggaran: Pengujian Kontinjensi Matching

2011-06-20T11:39:00.000-07:00

M. Nizarul Alim

Fakultas Ekonomi Universitas Trunojoyo, Indonesia

Abstrak

Penelitian ini bertujuan untuk menguji efek¬tivitas perpaduan antar komponen anggaran dengan pengujian kontinjensi matching dengan argumen bahwa penganggaran merupakan suatu prosedur yang berurutan dan saling terkait antar komponen anggaran. Komponen anggaran yang diteliti meliputi: partisipasi anggaran, sasaran anggaran, revisi anggaran dan evaluasi anggaran. Penelitian membuktikan, bahwa partisipasi tidak berpengaruh signifi¬kan terhadap sasaran anggaran. Demikian pula sasaran anggaran tidak ber¬pengaruh terhadap kinerja manajerial. Untuk partisipasi sasaran, revisi anggaran, evaluasi anggaran dan interaksinya secara bersama mempunyai pengaruh signifikan ter¬hadap kinerja manajerial meskipun tidak signifikan. Berdasarkan hasil penelitian ini perlu penelitian lebih lanjut tentang faktor desain organisasional yang mungkin ber¬pengaruh pada prosedur anggaran dalam proses pengendalian manajemen, seperti proses peren¬cana¬an strategi (strategic planning).

Kata Kunci : komponen anggaran, kontinjensi dan kinerja manajerial

Abstract

This study investigates effect of matching among budget components in budgeting procedure on managerial performance. Budget component include budget participation, budget target, budget revision, and budget evaluation. Research finding shows that participation doesn’t have impact on budget goal. Fit between budget goal and budget revision and budget evaluation have positive effect on managerial performance but not significant. While budget revision and budget evaluation has significant effect. Empirical evidences indicate that budget revision and budget evaluation are not contingency factors of budget goal difficulty. Research suggests investigating strategic planning as contingency factor of budget procedure.

Keywords : budget component, contingency, and managerial performance.

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Intellectual Capital Performance Sektor Perbankan di Indonesia

2011-06-20T11:35:00.000-07:00

Ihyaul Ulum MD

Fakultas Ekonomi Universitas Muhammadiyah Malang, Indonesia

Abstrak

Penelitian ini bertujuan untuk mengestimasi dan menganalisis Value Added Intellectual Coefficient (VAIC) dalam pengukuran kinerja yang berbasis pada nilai atas perusahaan perbankan di Indonesia selama tiga tahun, 2004-2006. Data yang digunakan adalah laporan tahunan, khususnya laporan laba/rugi dan neraca, diperoleh baik melalui website resmi masing-masing bank maupun dari website BEI. Hasil kajian ini menunjukkan bahwa pada tahun 2004 dan 2006, secara umum kinerja perusahaan perbankan di Indonesia masuk dalam kategori good performers dengan skor VAIC 2.07. Sedangkan pada tahun 2005, kinerjanya turun menjadi common performers (dengan skor VAIC 1.95). Keterbatasan penelitian ini adalah data yang digunakan hanyalah perusahaan perbankan yang terdaftar di BEI (24 bank), sementara jumlah keseluruhan bank per Desember 2006 adalah 130. Dengan demikian hasil penelitian ini tidak dapat digunakan untuk mengeneralisir populasi.

Kata Kunci : intellectual capital, sektor perbankan, aset tidak berwujud, Value Added Intellectual Coefficient (VAICTM)

Abstract

The paper seeks to estimate and analyze the Value Added Intellectual Coefficient (VAICTM) for measuring the value-based performance of the Indonesian banking sector for three years, 2004 to 2006. Annual reports, especially the profit/loss account and balance-sheet of the banks concerned for the relevant years, were used to obtain the data. A review is conducted of the international literature on intellectual capital with specific reference to literature that reviews measurement techniques and tools, and the VAICTM method is applied in order to analyze the data of Indonesian banks for the three years period. The study confirms the improvement in the overall performance over three years. In 2004 and 2006, the overall performance of Indonesian banking sector is “good performers” (the VAICTM score is 2.07). While in 2005, the performance is “common performers” (the VAICTM score is 1.95).

Keywords : intellectual capital, banking sector, Value AddedIntellectual Coefficient (VAICTM), inta¬ngible assest

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Praktek Window Dressing pada Reksa Dana Saham di Indonesia Selama Periode 2001-2007

2011-06-20T11:31:00.000-07:00

Patrick Kapugu

Ratna Wardhani

Fakultas Ekonomi Universitas Indonesia

Abstrak

Penelitian ini bertujuan untuk mengetahui ketidakwajaran yang terjadi di sekitar tanggal pelaporan dibandingkan dengan periode lainnya atau yang disebut praktek window dressing yang terjadi di Indonesia. Melalui penelitian ini investor lebih mengetahui dampak-dampak penempatan dananya, khususnya pada instrumen investasi reksa dana. Beberapa peneliti menyimpulkan ada praktek window dressing untuk membuat laporan keuangan tampak menjanjikan bagi investor. Dari hasil penelitian diperoleh tanda bahwa terdapat praktek window dressing di sekitar tanggal pelaporan berdasarkan residual aktual dan pengaruh lagged return

Kata Kunci : window dressing, lagged return, reksa dana

Abstract

During maintaining their assets, there is an indication those days surrounding every reporting date, which is the date at each year end; fund manager behaves differently from any other dates. Some researchers and analysts conclude this behavior as what-so-called window dressing, which is a practice to present the report in favor of the investors’ expectation. This study is intended to examine the existence of such behavior in Indonesia. Some of the signals that aid in proving the existence of window dressing are the turn-of-year factor, lagged returns, and fund’s objectives. The result of this study exhibits indications of turn-of-year factor and lagged return inclined to window dressing. This study fails to verify the indications of fund’s objective inclined to window dressing because of the changing objectives during the portfolio management.

Keywords : window dressing, lagged return, fund guard

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Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan

2011-06-20T11:00:00.000-07:00

Vinola Herawaty

Universitas Trisakti, Indonesia

Abstrak

Tujuan penelitian ini untuk menge¬tahui secara empiris pengaruh earnings management terhadap nilai perusahaan, praktek corporate governance nilai perusahaan dan pengaruh praktek corporate governance terhadap hubungan antara earnings management dan nilai perusahaan dan memahami peranan praktek corporate governance terhadap praktek earnings management yang dilakukan yang perusahaan dalam upaya meningkatkan nilai perusahaan. Hasil penelitian membuktikan corporate governance berpengaruh secara signifikan terhadap nilai perusahaan dengan variabel komisaris inde¬penden dan kepemilikan institusional. Kepemilikan manajerial akan menurunkan nilai perusahaan sedangkan kualitas audit akan meningkatkan nilai perusahaan. Komisaris independen, kualitas audit dan kepemilikan institusional merupakan variabel pemoderasi antara earnings management dan nilai perusahaan sedangkan kepemilikan manajerial bukan merupakan variabel pemo¬derasi. Earnings management dapat diminimumkan dengan mekanisme monitoring oleh komi¬saris independen, kualitas audit dan institusional ownership

Kata Kunci : corporate governance, earnings management, institusional ownership, komisaris independen, kualitas audit

Abstract

The objective of the empirical study is to examine the role of Corporate Governance Practices as a variable that moderates the effect of Earnings Management to the value of the firm. The result gives the evidence that corporate governance practices that have a significant impact to the value the firm are outside independent director and institutional ownership, in the model regression with moderating variable. It also indicates that Independent director, audit quality and institutional ownership are moderating variables of the relationship between earnings management and the value of the firm, but not the managerial ownership. Thus, earnings Management can be minimized with the monitoring mechanism i.e. (1) independent director that can monitor the management of the company in aligning the interest of principal and agent, (2) institutional ownership shareholders - the sophitisticed investor that also monitor the management to decrease the motivation of management to manipulate Earnings and (3) audit quality with the role of auditors to give the credibility of the reported financial statement by management.

Keywords : corporate governance, earnings management, institutional ownership, outside independent director, institutional ownership, audit quality

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Mengapa Perlu Menghapus SPT Tahunan 1721?

2011-06-20T10:55:00.000-07:00

Yenni Mangoting

Fakultas Ekonomi Universitas Kristen Petra, Indonesia

Abstrak

Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa.

Kata Kunci : pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak

Abstract

Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result.

Keywords : with holders, annual income tax returne from 1721, periodical tax return, tax payer

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Jurnal Akuntansi - AKU060801

2011-06-15T02:55:00.000-07:00

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

Jurnal Akuntansi - AKU060802

2011-06-15T02:52:00.000-07:00

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

Jurnal Akuntansi - AKU070901

2011-06-15T02:46:00.000-07:00

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

Jurnal Akuntansi - AKU070902

2011-06-15T02:44:00.000-07:00

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

Jurnal Akuntansi - AKU081001

2011-06-15T02:35:00.000-07:00

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

Jurnal Akuntansi - AKU081002

2011-06-15T02:31:00.000-07:00

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

Faktor-Faktor yang Mempengaruhi Financial Sustainability Ratio pada Bank Umum Swast Nasional Non Devisa Periode 1995-2005

2011-06-15T02:27:00.000-07:00

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

2011-06-15T02:22:00.000-07:00

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)

2011-06-15T01:48:00.000-07:00

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

2011-06-15T01:44:00.000-07:00

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

2011-06-15T01:36:00.000-07:00

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

2011-06-15T01:32:00.000-07:00

The Asean Stock Market Integration: The Effect of the 2007 Financial Crisis on the Asean Stock Indices’ Movements
Adwin Surja Atmadja
Faculty of Economics, Petra Christian University

Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik
Arleen Herawaty dan Yulius Kurnia Susanto
Trisakti School of Management

Kinerja Efisiensi Teknis Bank Pembangunan Daerah: Pendekatan Data Envelopment Analysis (DEA)
Zaenal Abidin dan Endri
ABFI Institute Perbanas

Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum
Etty Murwaningsari
Fakultas Ekonomi Universitas Trisakti

Faktor-Faktor yang Mempengaruhi Financial Sustainability Ratio pada Bank Umum Swast Nasional Non Devisa Periode 1995-2005
Luciana Spica Almilia, Nanang Shonhadji, Angraini
STIE Perbanas Surabaya

Audit Pertanggungjawaban Sosial Perusahaan: Pendekatan Literatur

2011-06-15T01:22:00.000-07:00

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)

2011-06-15T01:16:00.000-07:00

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

2011-06-15T01:10:00.000-07:00

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)

2011-06-14T23:39:00.000-07:00

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

2011-06-14T23:24:00.000-07:00

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

2011-06-14T23:18:00.000-07:00

Pembelajaran Kooperatif pada Mata Kuliah Akuntansi Pengantar: Suatu Eksperimen Lapangan
Junaidi
Fakultas Ekonomi, Universitas Trunojoyo

Pengaruh Komitmen, Persepsi dan Penerapan Pilar Dasar Total Quality Management terhadap Kinerja Manajerial (Survei pada BUMN Manufaktur di Indonesia)
Hiras Pasaribu
Fakultas Ekonomi UPN ”Veteran”

Analyzing Accounting Ratios as Determinants of the LQ45 Stock Prices Movements in Indonesia Stock Exchange During the Period of 2002-2006
Agus Arianto Toly
Faculty of Economics Petra Christian University

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

Jurnal Akuntansi dan Keuangan

2011-06-14T23:10:00.000-07:00

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

SNA XII - AKMK 22

2011-06-14T20:56:00.000-07:00

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"

SNA XII - AKMK 26

2011-06-14T19:48:00.000-07:00

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"

SNA XII - AKMK 29

2011-06-14T19:37:00.000-07:00

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".

SNA XII - Q - AKSR 10

2011-06-09T21:34:00.000-07:00

REFLEKSI KINERJA MANAJEMEN PERBANKAN SYARIAH

DALAM PERSPEKTIF AMANAH: SEBUAH STUDI FENOMENOLOGIS

Niswatin

Universitas Negeri Gorontalo

Rosidi

Universitas Brawijaya

Gugus Irianto

Universitas Brawijaya

ABSTRACT

The objective of research seems to understand the performance of syariah banking management at Muamalat Bank of Gorontalo Branch through amanah perspective. Research evolves within smaller management context, especially in the syariah banking branch management. Therefore, Muamalat Bank of Gorontalo Branch becomes a research object.

Withstanding this objective, research employs interpretive-qualitative method with phenomenological approach to explore the problem and reality. Data types involve primary data collected from words and attitudes, and secondary data emanated from archive-based documentation and financial statement. Data collection techniques include interview, activity observation, and documentary review.

Result of research indicates the synthesis of the understanding of the performance of syariah banking management being as the empirical finding with four understandings, especially related to the establishment of profit, ukhuwah (kinship), trust and compliance to ethic of syariah. Considering this understanding, while analyzed through amanah perspective, hence syariah banking management bears on three types of amanah. First, it stands for the profit-oriented business organization to interest of shareholder and creditor. It has a responsibility to central management and capital provider. Second, it remains as the social organization. It does not reflect purely the social organization with merely public service as the core business, because it also gives organizational contribution to management’s social responsibility in the development and empowerment of employee, other community and wider society. Finally, it represents as spiritual organization seen through the managerial awareness to grow and develop the spirituality of employee, customer, wider society and syariah demand. It may be explained that these three types of amanah of managerial performance only concern with syariah-based spirituality.

Keywords: managerial performance, syariah banking, and amanah

Download SNA XII - Q - AKSR 10 "Refleksi Kinerja Manajemen Perbankan Syariah dalam Perspektif Amanah : Sebuah Studi Fenomenologis"

SNA XII - Q - PPJK 22

2011-06-09T21:28:00.000-07:00

Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif

Ika Alfi Nur Izza

Ardi Hamzah

Abstract

The aim of this research to know, understand and interpretive of tax embezzlement ethics, religion perspective namely Islamic and Chiristian religion. Hence, this research is developed based on interpretive paradigm. The approach and technique of phenomenology analysis used to explore comprehensive meaning of tax embezzlement ethics, religion perspective namely Islamic and Christian religion. The result of this research prove according to Islam that the tax embezzlement is not ethics from regulation facet what making by government, because regulation made by government about tax this time have come near the perfection. According to Christian that the tax embezzlement sometime have ethics because taxpayer know the mean of

tax and its important but its reality still a lot of apparatus do the corruption so that society do not want to pay for tax. But Islam also say that the tax embezzlement is ethics in seeing from present condition, that is development a lot still not yet realization though taxpayer have paid its tax, so that taxpayer assume the tax payment is a theft. Christendom also say that the tax embezzlement is ethics in seen from Indonesia condition in this time that is to the number of tax apparatus do the corruption from result of tax money, so that make taxpayer do not want to pay for tax.

Key words: Islam, Christian, ethics, tax, embezzlement

Download SNA XII - Q - PPJK 22 "Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif "

SNA XII - AKMK 20

2011-06-09T21:18:00.000-07:00

STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA

STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI

MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL

AKHIR STRATEGI

(Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

Lili Sugeng Wiyantoro

Ayu Noorida Soerono

Munawar Muchlis

Tubagus Ismail

(Universitas Sultan Ageng Tirtayasa)

ABSTRACT

This research aims to test empirically the relationship integrative strategic performance measurement systems (SPMS), strategic alignment of manufacturing, organizational learning, and strategic outcomes. Data were collected from 560 managers of manufacturing companies in Banten with random sampling. The hypothesis was analyzed using Structural Equation Model (SEM) with the Program Smart PLS (Partial Least Square). The result indicate that there is a positive relationship between integrative SPMS and competitive outcomes associated with both product differentiation and low cost-prices strategies, there is a negative relationship between the strategic alignment of manufacturing and competitive outcomes associated with both product differentiation and low cost price strategies, there is a positive relationship between integrative SPMS and strategic alignment of manufacturing, there is a positive relationship between organizational learning and competitive outcomes associated with product differentiation but organizational learning have a negative relationship with low cost-prices strategies have a negative relationship, and there is a positive relationship between integrative SPMS and organizational learning.

Key words: Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Organizational Learning, Strategic Outcomes, Balance Scorecard

Download SNA XII - AKMK 20 "Studi tentang Hubungan Sistem Pengukuran Kinerja Strategi Integrative, Penyelarasan Strategi Manufaktur, Pembelajaran Organisasional dan Hasil Akhir Strategi"

SNA XII - AKMK 33

2011-06-09T21:09:00.000-07:00

CARBONACCOUNTING: IMPLIKASI STRATEGIS

PEREKAYASAAN AKUNTANSI MANAJEMEN

Muhammad Ja’far S.

Universitas Islam Sultan Agung

mjafarsyah@yahoo.com

Lisa Kartikasari

Universitas Islam Sultan Agung

lisakartika@yahoo.com.

ABSTRACT

With the advent of the ratification of the Kyoto Protocol by most of the world, including Indonesia, business entities need to consider issues such as trading in carbon allowances (or permits), investment in low- CO2 emission technologies, counting the costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices. Such considerations require information for informed decision making, thus the need for cost accounting and cost management techniques and measures is evident. Kyoto protocol, dictates how governments, bussiness entities and consumers would need to change behaviour in a new economic environment, termed Carbonomics (Ratnatunga, 2008), or espescially in accounting terminology, named Carbonaccounting.

This study was done to test the management accounting strategic issues that affected on possibility of applying of Carbonaccounting paradigm in Central Java manufactures. Those factors are carbon accounting standards, management control systems, production management, corporate governance and the strategic audit. From 112 companies were taken as samples by direct and indirect mail survey, resulted 47 data from manufacturing industries in Central Java.

This study revealed that management control systems, production management, and corporate governance practices are significant variables that affected the Carbon-Accounting Application.

Keywords: Carboniomics, Carbonaccounting, Kyoto Protocol, Carbon Accounting Standards, Management Control Systems, Production Management, Corporate Governance, Strategic Audit.

Download SNA XII - AKMK 33 "Carbonaccounting : Implikasi Strategis Perekayasaan Akuntansi Manajemen"

SNA XII - ASPSIA 09

2011-06-09T21:03:00.000-07:00

PENGARUH INTEGRASI ORGANISASI TERHADAP KEMATANGAN

PERENCANAAN SISTEM INFORMASI DAN IMPLIKASINYA

TERHADAP KESUKSESAN PROGRAM APLIKASI SISTEM

INFORMASI MANAJEMEN DAERAH

(Studi Empiris Pada Pemerintah Daerah Kota Palembang)

Masnoni

Fakultas Ekonomi, Universitas Syahyakirti Palembang

Lyna Latifah

Fakultas Ekonomi, Universitas Negeri Semarang

ABSTRACT

This study aims to examine the effect of organization integration on information system planning. The sample of this research are taken from officers of local government in Palembang,the capital city of South Sumatra.From 52 sent questionnaire, there are 32 respondent than send their answer back. Only 32 questinnaire that fulfill the requierements to be processed in final analysis.

We find that organitation integration have a significant positive influence on information system planning. We also find that information system planning,play an important role in system implementation and use. Finally, we provide exploratory evidence that organitation integration and information system planning are positively associated with the succesfull on implementation
locally management information system.

Keywords : itegration organization, planning, locally management information system

Download SNA XII - ASPSIA 09 "Pengaruh Integrasi Organisasi terhadap Kematangan Perencanaan Sistem Informasi dan Implikasinya terhadap Kesuksesan Program Aplikasi Sistem Informasi Manajemen Daerah"

SNA XII - ASPSIA 13

2011-06-09T20:58:00.000-07:00

Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan

Kompetensi Terhadap Kualitas Hasil Pemeriksaan

Ika Sukriah

Akram

Biana Adha Inapty

Abstract

This research is to examine how far job experience, independency, objectivity, integrity and competency influence quality of audit result. This research is conducted by using method survey to internal auditor of government which have followed Education and Training of Functional Position of Auditor (Diklat JFA), with type research of causality. Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that job experience, independency, objectivity, integrity and competency have influence to quality of audit result as well as partially and simultaneously.

The result of the test revealed that job experience, independency, objectivity, integrity and competency as well as simultaneously influence quality of audit result.Partially, job experience, objectivity and competency have significant influence to quality of audit result. The matter means that more and more job experiences, progressively auditor objective conduct excelsior and inspection mount competency had by auditor, hence progressively mount or good progressively quality result of inspection which was him conducting. We suggest for future research in order to add more variable like etics, audit risk and than to extend the population.

Keywords: job experience, independency, objectivity, integrity, competency, quality of audit result.

Download SNA XII - ASPSIA 13 "Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan"

SNA XII - ASPSIA 10

2011-06-09T20:48:00.000-07:00

UJI EMPIRIS MODEL KESUKSESAN SISTEM

INFORMASI KEUANGAN DAERAH (SIKD) DALAM

RANGKA PENINGKATAN TRANSPARASI DAN

AKUNTABILITAS KEUANGAN DAERAH

Imam Mulyono

Politeknik Negeri Malang

imam_mulyono76@yahoo.com

ABSTRACT

The DeLone and McLean model of information system success has much adopted by information researchers to test information success model. This study is purposed to adopt DeLone and McLean model to test the relationship of antecedents (system quality, information quality), and the consequences (individual impact and organizational impact) of the information success (user satisfaction, intended to use). There were 130 respondent participated (treasurer of SKPD and SKPKD in Malang and Batu Cities at East Java Province in this study. Data were collected by surveys and analyzed by Structural Equation Model. The results show that of the nine hypothesized relationships tested, all hypothesized were found to be significant.

Key words: information success, individual impact, organizational impact, system quality, information quality. user satisfaction and intended to use

Download SNA XII - ASPSIA 10 "Uji Empiris Model Kesuksesan Sistem Informasi Keuangan Daerah (SIKD) dalam Rangka Peningkatan Transparansi dan Akuntabilitas Keuangan Daerah"

SNA XII - ASPSIA 03

2011-06-08T02:30:00.000-07:00

PENGARUH KEPUASAN PENGGUNA SISTEM INFORMASI

TERHADAP KINERJA INDIVIDU

(Studi Empiris Pada Pengguna Paket Program Aplikasi Sistem

Informasi Akuntansi Di Indonesia)

Istianingsih

Dr. Wiwik Utami, SE, Msi, Ak.

Fakultas Ekonomi Universitas Mercubuana

ABSTRACT

The purpose of this study is to analyze factors that determine users’ satisfaction on information system and analyze impact of users’ satisfaction on individual performance. This study employs structural equation model (SEM) by applying modified DeLone and McLean (1992) model and Myers (1997) model. This study also test the validity and reliability of indicators of service quality and users’ satisfaction, by adding second order-confirmatory factor analysis (CFA).

This study analyzes data from questionnaires obtained from 204 respondents with various industrial background in Indonesia. Result of this study shows that system quality, information quality, and service quality have significant positive influence on the satisfaction of information systems’ users. This study also finds that users’ satisfaction significantly influence individual performance.

Keywords: service quality, system quality, information quality, user satisfaction, individual performance.

Download SNA XII - ASPSIA 03 "PengaruhKepuasan Pengguna Sistem Informasi terhadap Kinerja Individu"

SNA XII - ASPSIA 02

2011-06-08T01:53:00.001-07:00

Pengaruh Organizational Learning dan IT Capability Terhadap Financial

Performance, dengan IT Capability Sebagai Variabel Antara

Sadat Amrul S. alumnus Maksi Undip Semarang,

Eny Hardi alumnus Unbraw Surabaya

Abstract

This research test the influence organizational learning to financial performance with IT Capability as intervening variable use multiple regression analysis extended with method path anayisis. Research population is go public manufacturing business which written in Indonesian Capital Market Directory 2005. Research sample is top manager, with respon rate equal to 35,3% from pulations amount of 150. Statistic analysis result indicated that organizational learning direct influence to financial performance, that way also organizational learning have an effect on to IT Capability. Result of this research also indicate that organizational learning have an direct effect to IT Capability, and IT Capability direct influence to financial performance. Is while IT Capability don't have an effect on direct to financial performance. That way also organizational learning variable don't have an effect on to financial performance through IT Capability.

Keywoods: organization learning, information technology capability, financial performance.

Download SNA XII - ASPSIA 02 "Pengaruh Organizational Learning dan IT Capability Terhadap Financial Performance, dengan IT Capability Sebagai Variabel Antara"

SNA XII - PPJK 16

2011-06-08T01:46:00.000-07:00

HUBUNGAN PERBEDAAN LABA AKUNTANSI & LABA PAJAK

DENGAN PERILAKU MANAJEMEN LABA DAN PERSISTENSI LABA

SANTI ARYN WIRYANDARI

YULIANTI

UNIVERSITAS INDONESIA

ABSTRACT

The focus of this study is to see the relationship between book-tax income differences and the quality of earnings. Using Earnings Distribution model (Burghstahler & Dichev, 1997), we find that companies in Indonesia are practicing earnings management to avoid reporting losses. This earnings management activity further tested using the Deferred Tax Expense as a mean of prediction. We find that Deferred Tax Expense has no significant relationship with the earnings management activity, therefore can’t be used to predict earnings management activity. We also examine the other earnings quality measurement, namely earnings persistence. Using book-tax income, we tested whether positive book-tax differences can be used to measure earnings persistence. We find that companies with large positive book-tax differences have significantly less persistent earnings, accruals and cash flows. Therefore this research finds that book-tax income difference has the ability to detect earnings quality, which is the persistence of future

earnings.

Key words: Book-tax difference, deferred tax expense, earnings management, earnings persistance.

Download SNA XII - PPJK 16 "Hubungan Perbedaab Laba Anuntansi dan Laba Pajak dangan Perilaku Manajemen Laba dan Persistensi Laba"

SNA XII - PPJK 04

2011-06-08T01:40:00.000-07:00

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP

PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH

PEMERIKSAAN PAJAK PADA KPP PRATAMA

Asri Fika Agusti

Vinola Herawaty

Abstract

This research intends to know whether the corporate tax payer compliance level had a influence toward increase of tax revenues, investigate the influence between tax audit toward increase of tax revenues, and investigate how the influence between the corporate tax payer compliance level and increase of tax revenues with moderated by tax audit. This research using the primary data obtained from Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan, for the year of 2006 and 2007. This research used multiple regression.

This research proved that there’s a significant positive influence between the corporate tax payer compliance level and increase of tax revenues. There’s an unsignificant negative influence between the tax audit and increase of tax revenues. The influence between the corporate tax payer compliance level and increase of tax revenues is significantly weakened by tax audit.

Keywords : The corporate tax payer compliance level, Tax audit, Increase of tax revenues.

Downoad SNA XII - PPJK 04 "Pengaruh Tingkat Kepatuhan Wajib Pajak Badan terhadap Peningkatan Penerimaan Pajak yang Dimoderasi oleh Pemeriksaan Pajak pada KPP Pratama"

SNA XII - PPJK 15

2011-06-08T01:33:00.000-07:00

PERSEPSI WAJIB PAJAK TERHADAP SUNSET POLICY

WAWAN HERMANSYAH

TARJO

NURUL HERAWATI

ABSTRACT

The major purpose of this study is to analyze the effect of taxpayers perception on sunset policy. Research design is survey research using quesionaire as instrument. The respondents of the study are civil service who have at classification IIIa to IVe. The research population was 27.007 taxpayers in hospital, Bangkalan of government, college, elementary school, junior high school, and senior high school. The research sample was 397 taxpayers. The data was analyzed using structural equation modeling (SEM) with AMOS version 5.0.

The finding of this study show that, the effect of: (1) knowledge taxpayers on name intention is positive and significant, (2) knowledge taxpayers on quality is intention positive and significant, (3) knowledge taxpayers on sacrifice is intention positive and significant, (4) name on taxpayers perception is intention positive and significant, (5) quality on taxpayers perception is intention positive and significant, (6) sacrifice on taxpayers perception is intention negatif and not significant, (7) knowledge on perception by name is intention, (8) knowledge on perception by quality is intention, (9) knowledge on perception by sacrifice is intention.

Key Words: taxpayers perception, sunset policy, name, quality, and sacrifice.

Download SNA XII - PPJK 15 "Persepsi Wajib Pajak terhadap Sunset Policy"

SNA XII - ASPAK 07

2011-06-08T01:26:00.000-07:00

STUDI KEBUTUHAN INFORMASI

PENGGUNA LAPORAN KEUANGAN PEMERINTAH

Rr. Sri Pancawati Martiningsih

Jurusan Akuntansi Fakultas Ekonomi Universitas Mataram

ABSTRACT

The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Respondents in this research are the society as one of the main user groups of the governmental financial reports. The respondents are 457 people from 10 provinces in Indonesia.

Data are collected by a survey method. Questionnaires are distributed by both directly and mail. The statistic method used in testing the hypothesis is one sample t-test. Comparison between the rules of the governmental financial reports and the user information needs of the governmental financial reports is done by using content analysis. An additional analysis is conducted in order to know the influences of respondents’ characteristics towards the user information needs of the governmental financial reports by using Multivariate Analysis of Variance (MANOVA).

The result indicates that the financial information, the compliance to the rules, performance, planning and budgeting, and narrative information are strongly needed in the governmental financial reports. The information about the economic condition is less needed in the governmental financial reports. Having been compared with the rules of the governmental financial reporting in The Government Regulation No. 24, 2005 (Government’s Standard of Accounting) and The Regulation of the Minister of Domestic Affairs No. 13, 2006, the rules of the governmental financial reporting did not completely accordance with the user needs. Meanwhile, the MANOVA result indicates that the characteristics of respondents, i. e. the education level (senior high school, diploma, undergraduate and graduate) and the education background (accounting and nonaccounting) significantly influence the user information needs of the governmental financial reports.

Key words: user information needs of the governmental financial reports, financial information, the compliance to the rules, performance, planning and budgeting, and narrative information

Download SNA XII - ASPAK 07 "Study Kebutuhan Informasi Penggunaan Laporan Keuangan Pemerintah"

SNA XII - AKPM 12

2011-06-08T01:18:00.000-07:00

ANALISIS KEBIJAKAN DIVIDEN: SUATU PENGUJIAN DIVIDEND

SIGNALING THEORY DAN RENT EXTRACTION HYPOTHESIS

Pratana Puspa Midiastuty, SE. M.Si. Ak

Eddy Suranta, SE. M.Si. Ak

DR. Rini Indriani, SE., M.Si., Ak

Elizabeth, SE

(Fakultas Ekonomi Universitas Bengkulu)

ABSTRACT

The research examines the policy of dividend by using dividend signaling theory and rent extraction hypothesis. The policy can be seen from the change of dividend published by company. The first hypothesis is tested by event study, the second hypothesis is tested by the paired samples t test, and the third hypothesis is tested by independent samples t test. The analysis implemented to 121 non financial companies that listed in Indonesia stock exchange at 2002-2006.

The result of this research shows that when the company publishes the increasing of dividend it makes the market act positively and when the company publishes decreasing of dividend at makes the market negatively. This act positively and negatively can be seen from average abnormal return that positive significant and negative significant on the dividend announcement date. The result also shows there is difference between the profitabilitas of company now with profitabilitas of company in the future that published the increasing (decreasing) of dividend. The result can be seen from average ROEt+1 > average ROEt on the increasing of dividend, and average ROEt+1 < average ROEt on the decreasing of dividend with significant 5%. The result supports dividend signaling theory.

But when the market interprets increasing (decreasing) of dividend on the companies have majority stockholders (controlling shareholder) and minority stockholder as the signal of controlling shareholder whether they willing and unwilling to do expropriation toward the minority stockholder. The result of this research shows there is not difference of market reaction that be grown by the companies have controlling shareholder and by the companies have not controlling shareholder on the increasing (decreasing) of dividend. The result does not support rent entraction hypothesis.

Keywords : Dividend signaling theory, rent extraction hypothesis, majority stockholder (controlling shareholder), minority stockholder

Download SNA XII - AKPM 12 "Analisis Kebijakan Dividen : Suatu Pengukuran Dividend Signaling Theory dan Rent Extraction Hypothesis.

SNA XII - AKPM 62

2011-06-08T01:10:00.000-07:00

Pengaruh Optimalisasi Jangka Pendek Managemen

pada Tingkat Pengungkapan Wajib Informasi Perusahaan

Sebelum dan Sesudah Perubahan Peraturan Undang-Undang

Pengungkapan Laporan Tahunan

Paulina Sutrisno

Abstract

This research is intended to conduct investigation on whether the short-term optimization by management in an effort to achieve certain earnings (avoiding a loss report and an earnings decrease report), will have an influence on the level of the mandatory disclosure of corporate information. This research also examines the difference on the level of disclosure by company suspected on conducting short-term management optimization in the conditions of before and after the amendment of the law on mandatory disclosure, which stresses the wideness on the corporate information disclosure.

This research finding shows that the larger management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of corporate information mandatory disclosure. This finding shows the new law on corporate information mandatory disclosure, which stresses the wideness on the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.

Keywords: real earnings management, short-term optimization, level of mandatory information disclosure.

Download SNA XII - AKPM 62 "Pengaruh Optimalisasi Jangka Pendek Managemen pada Tingkat Pengungkapan Wajib Informasi Perusahaan Sebelun dan Sesudah Perubahan Peraturan Undang-undang Pengungkapan Laporan Keuangan"

SNA XII - AKPM 91

2011-06-08T01:03:00.000-07:00

KONSERVATISME PERUSAHAAN DI INDONESIA

DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Cynthia Sari

Desi Adhariani

Fakultas Ekonomi Universitas Indonesia

ABSTRACT

This research discusses the finanical statement conservatism level and its determinants. Obervations are done for manufacturing companies listen in Jakarta Stock Exchange in 2005 and 2007. The factors identified are debt/equity hypothesis (proxied by leverage ratio) and size hypothesis (measured by firms size, firm risk, capital intensity and concentration ratio of manufacturing industry). Conservatism level is measured by Non-Operating Accruals and Discretionary Accruals. Using multiple regression, the results show that concentration ratio, capital intensity and firm size are the significant factors.

Keywords: Conservatism, debt/equity hypothesis, size hypothesis.

Download SNA XII - AKPM 91 "Konservatisme Perusahaan di Indonesia dan Faktor-faktor yang mmpengaruhinya.

SNA XII - AKPM 54

2011-06-08T00:56:00.000-07:00

FAKTOR-FAKTOR YANG MEMENGARUHI LUAS PENGUNGKAPAN DAN

IMPLIKASINYA TERHADAP ASIMETRI INFORMASI

Meliana Benardi K.

(STIE Tanjung Selor)

Sutrisno

Prihat Assih

(Fakultas Ekonomi Universitas Brawijaya)

ABSTRACT

The aim of this research is to analyze the factors that influence disclousure extend and its implications to information asymetry. Disclousure extend in this research related to firm characteristics measured by some factors, that is firm’s structure, firm’s performance, and firm’s market. This research using 40 manufacturing companies listed at Indonesian Stock Exchange in the period of 2005-2007. The tools analysis used in this research are multiplelinear regression and simple-linear regression.

The result of this research show that characteristics related to structure only firm size variable is positively significant associated with variation of annual report disclousure extend, whereas leverage variable and the portion of stock owned by public investors are not significant. Characteristics related to performance which measures with liquidity and profitability variables are not effect the variation annual report disclousure extend. Characteristics related to market which measures with auditors size and scope of bisnis variable are significant positively associated with variation annual report disclousure extend. Finally, disclousure extend enable decrease information asymmetry.

Keyword : Firm characteristics, Annual Report Disclousure, Information Asymmetry.

Download SNA XII - AKPM 54 "Faktor-faktor yang Mempengaruhi Luas Pengungkapan dan Implikasinya terhadap Asimetri Informasi"

SNA XII - AKPM 119

2011-06-08T00:49:00.000-07:00

PSAK NO. 5 (REVISI): FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN

DAN DAMPAKNYA TERHADAP FORWARD EARNING RESPONSE

COEFFICIENT

(FERC)

Fitriany SE, Msi, Ak.

Sandra Aulia

(Fakultas Ekonomi Universitas Indonesia)

Abstract

PSAK 5 (revised) on segment reporting have been enacted in Indonesia since January 2, 2002. Prior to this PSAK, segment information of a company and its subsidiary are presented only by the grouping of business segments. Under the PSAK revisions, presentation of segment information becomes more complicated where the company should present segment information in the forms of primary and secondary.

This study aims to determine the factors that influence the number of segments disclosed by a firm related to the issuance of PSAK 5 (revision). In addition, this study is also to investigate as to whether the adoption of PSAK 5 (revision) is able to increase the market ability to predict the firms’ future earning, as reflected in the forward earning response coefficient (FERC). The FERC is the association between current-year returns and nextyear earnings (stock price informativeness).

This study uses financial statement data of listed manufacturing companies in the Indonesian Stock Exchange where the PRE period is 2000-2001 and POST period is 2003-2004. This study found empirical evidence that the factors influencing the number of segments disclosure are size, complexity and competition. The study also proved that incremental effect occurs on FERC by increasing the number of segments disclosed in the POST period. In short, the application of PSAK 5 (revised) can increase the market’s ability to predict firms’ future earning. This is consistent with the purpose of applying PSAK 5 (revision) which is to help investors better understand the performance of a company and better assess the net cash flow of the future of a company.

Keywords: PSAK No. 5 (Revised 2000); Disclosure Of Segment; Forward Earning Response Coefficient.

Download SNA XII - AKPM 119 "PSAK No 5 (Revisi) : Faktor yang Mempengaruhi Pengungkapan dan Dampaknya Terhadap Forward Earning Response Coefficient"

SNA XII - PPAK 01

2011-06-08T00:41:00.000-07:00

Orientasi Self Presentational dan Kemauan untuk Berprestasi dengan Motivasi Self

Presentational sebagai Variabel Moderating

Novrys Suhardianto

M. Suyunus

(Universitas Airlangga)

ABSTRACT

This research has identified the effect of self presentational orientation to the willingness to perform by using self presentational motivation as moderating variable. The purpose of this research was to show that the performance of a task while anticipating a performance evaluation can stimulate either a positive or negative sentiment and that the direction of the sentiment depends upon the protective or acquisitive self-presentational orientation of the evaluatee.

This research used laboratorium experimental design to test the hypothesis. Fifty three accounting students addressed a comprehensive accounting problem after being told that the results of their performance would be reviewed by accounting department committee. Self-presentational orientations within the subjects were induced by altering the performance standard level against which the evaluators would judge each subject's work. One experiment group’s performance was induced by comparing its performance to PPAk students as manipulative competitor. The other experiment group performance would be compared to accounting training student.

The results supported the hypothesis that, given a desire to impress the evaluators, individuals who perform a task for acquisitive purposes will be more willing to continue to participate in the task than their protective counterparts. However, there is one of hypothesis that could not be confirmed by this research. The unconfirmed hypothesis is that the self presentational motivation doesn’t moderate the relationship of self presentational orientation and willingness to perform.

Keywords: self presentational orientation, self presentational motivation and willingness to perform.

Download SNA XII - PPAK 01 "Orientasi Self Presentation dan Kemauan untuk Berprestasi dengan Motivasi Self Presentational sebagai Variabel Moderating"

SNA XII - AKPM 87

2011-06-08T00:30:00.000-07:00

PENGARUH DIVERSIFIKASI KORPORAT TERHADAP EXCESS VALUE

PERUSAHAAN MANUFAKTUR, PERDAGANGAN GROSIR DAN ECERAN, SERTA

PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BEI TAHUN 2005 - 2007

Annaria Setionoputri

Institut Bisnis dan Informatika Indonesia

Carmel Meiden

Institut Bisnis dan Informatika Indonesia

Dergibson Siagian

Institut Bisnis dan Informatika Indonesia

ABSTRACT

In recently years, The increases of corporate diversification will become a core of debate, whether that diversification would bring an advantage for corporate or bring negative influence in a long term on competitive excellent company value. The Purpose of this research is to test the influence of corporate diversification to excess value. In this research, we estimated that diversification strategy will increase firm value, especially in manufacture, trading wholesale & retail, and properti & real estate sector in Indonesia. In relation with firm characteristics it shows that leverage, tobinsq, size, age of company, and total segment significantly related with firm value.

Key words: diversification, excess value, firm value, segment sales.

Download SNA XII - AKPM 87 "Pengaruh Deversifikasi Korporate terhadap Excess Value Perusahan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI tahun 2005 - 2007"

SNA XII - AKPM 99

2011-06-08T00:22:00.000-07:00

PENGARUH KECAKAPAN MANAGERIAL TERHADAP

MANAGEMEN LABA DENGAN KUALITAS AUDITOR

SEBAGAI VARIABEL PEMODERASI

Indra Isnugrahadi

Indra Wijaya Kusuma

Universitas Gadjah Mada Yogyakarta

The objective of this study is to investigate the impact of managerial ability on earnings management. Furthermore, this study also examines the effect of auditor quality on the relationship between managerial ability and earnings management.

The sample of the study is the manufacturing companies listed in the Indonesian Stock Exchange. The number of the samples of the company is 99 (396 firms-year). The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings management is measured using modified Jones model. The quality of auditor is measured using the perception of the users of financial report on auditor quality by categorized between auditor from big four audit firm (high quality) and auditor from non big four audit firm (low quality).

The result indicated that the managerial ability had an impact on the earnings management. However, auditor quality did not have any impact on the relationship between managerial ability and earnings management.

Keywords: managerial ability, earnings management, auditor quality, Data Envelopment Analysis (DEA)

Download SNA XII - AKPM 99 "Pengarug Kecakapan Manajerial Terhadap Managemen Laba dengan Kualitas Auditor sebagai Variabel Pemoderasi"

SNA XII - AKPM 100

2011-06-08T00:20:00.001-07:00

PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD

(ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM

(Studi Kasus Pada Perusahaan Pemenang ISRA Periode 2005-2008)

Ferry Budiman

Supatmi

Abstract

This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) to abnormal return and trading value activity. The impact of award publication could be seen from what there are some differences between abnormal return and trading value activity with the ISRA announcement.

The research samples are 13 companies which accept the appreciation of ISRA period 2005-2008 by using purposive sampling method. The research data that used is secondary data that consist of daily closing price of shares and daily trading volume with an estimation period during 30 days and event period during 11 days by using a market adjusted model. Hypothese are tested by Wilcoxon Sign Test.

The result of this research proves that there is significant difference in abnormal return between the ISRA announcement and the days after ISRA publication, but trading value activity is not difference.

Key words: Sustainability Reporting, Abnormal Return, Trading Value Activity

Download SNA XII - AKPM 100 "Pengaruh Pengumuman Indonesia Sustainability Reporting Award (ISRA) terhadap Abnormal Return dan Volume Perdagangan Saham"

SNA XII - AKPM 106

2011-06-07T20:49:00.000-07:00

SIMULTANITAS AKTIVISME INSTITUSIONAL, STRUKTUR

KEPEMILIKAN, KEBIJAKAN DIVIDEN DAN UTANG

DALAM MENGURANGI KONFLIK KEAGENAN

(Studi Empiris pada Perusahaan Go Publik di Indonesia)

DR. MURSALIM, SE., MSi., Akt.

Universitas Muslim Indonesia (UMI) Makassar

This study investigated the simultaneaity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously as each of the variables is hypothesized to decrease agency problem. Furthermore, the research is aimed at examining the effect of institution activism, ownership structure by institutional and managerial ownership on the financing decisions by dividend and debt policy.

The research tested hypotheses by using Hausman’s specification test and two-stage least squares test. Hypotheses testing was conducted by using research sample of 70 manufacture company the registered in the Indonesia Stock ExcHange during the years of 2000-2006. The samples determined by using a purposive sampling method. The research tested one hypotheses by Hausman’s specification test and the research result shows that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously to decrease agency problem.

The research tested other hypotheses by two-stage least squares test. The research results shows that institutional ownership has a significant affects on the dividend and negative significant affects on the debt policy. Further results, that institution activism has a significant affects on the debt policy and institutional ownership, and that managerial ownership negative significant affects on the institution activism. Other result, that relationship a substitute between the institutional and managerial ownership.

On the contrary, result shows that institution activism do not have a significant affects on the dividend policy, and the managerial ownership do not have a significant affects on the dividend and debt policy. Finally, this study shows that dividend policy do not have a significant affects on the debt policy.

Keywords : agency problem, institutional activism, institutional and managerial ownership, dividend and debt policy.

Download SNA XII - AKPM 106 " Simutanisasi Aktivisme Institutional, Struktur Kepemilikan, Kebijakan Dividen dan Utang dalam Mengurangi Konflik Keagenan"

SNA XII - AKPM 92

2011-06-07T20:32:00.000-07:00

ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN

PERGANTIAN KANTOR AKUNTAN PUBLIK

(Studi Pada Perusahaan Publik Di Indonesia)

Marsela Diaz

Dosen Politeknik Negeri Pontianak

dan mahasiswa Program Magister Akuntansi Universitas Brawijaya

Abstrak

This research aims to examine the effect of auditor switching on the investor behavior which is indicated by market reaction. Market reaction is measured using cumulative abnormal stock returns around the announcement date of auditor switching. This research also classify auditor based on their size, i.e. the Big Four and non-Big Four. The reason for this classification is the notion that there is difference in audit quality between the Big Four and non-Big Four.

The results of the analysis show that there is market reaction, which is indicated by negative cumulative abnormal stocks returns around the announcement date of auditor-switching to the switch are from Non-Big Four to the Big Four and from the Big Four to Non-Big Four. Based on these results I concluded that there is information content in the announcement of auditor switching, and investor perceived the announcement as bad news. The result also show that there is possibility investor do not perceived switching from Non-Big Four to the Big Four as companies’ effort to obtain better audit quality for their financial statements.

Keywords : Audit quality, auditor switching, cumulative abnormal stock returns, information content, market reaction.

Download SNA XII - AKPM 92 "Analisis Reaksi Pasar Terhadap Pengumuman Penggantian Kantor Akuntan Pubik