2024-03-29T09:25:22Z
https://ejournal.undip.ac.id/index.php/index/oai
oai:ojs.ejournal.undip.ac.id:article/254
2010-10-23T10:19:07Z
maksi:REP
"101023 2010 eng "
1412-6680
dc
FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN AUDIT PADA KPRI DI JAWA TENGAH
Januarti, Indira
Nasir, HM
The main objective of this study is to examine factors to influence audit demand to KPRI in the Central Java. These factors are sum of members, size, cost of audit, sum of debt, and management perception. Data were collected from 155 Manajer or board of cooperative KPRI in Semarang, Banyumas, Brebes, Sragen, Boyolali and Klaten with random sampling. The hypothesis was analysed using logistis regression. The result shows that variables sum of members, sum of debt and management perception were Significantly to influence audit demand to KPRI. These variables size and cost of audit were not significantly to influence audit demand to KPRI
Diponegoro University
2010-10-22 00:00:00
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https://ejournal.undip.ac.id/index.php/maksi/article/view/254
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
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oai:ojs.ejournal.undip.ac.id:article/255
2010-10-23T10:19:07Z
maksi:REP
"101023 2010 eng "
1412-6680
dc
KEADILAN ORGANISASIONAL DAN INTENSITAS TURNOVER AUDITOR PADA KANTOR AKUNTAN PUBLIK DI INDONESIA
Daromes, Fransiskus Eduardus
The purpose of this study is to investigate the effect of organizational justice to auditors' turnover intention at public accountant firms in Indonesia. The primary justice issue discussed in this study is the perceived fairness of decisions involving pay and promotions. Fairness is examined in terms of the consistent application of standarts across individuals in the firm's decision-making. The effect of organizational
justice to turnover intention is examined both directly and through the intermediaries of job satisfaction and organizational commitment. To examined these issues, a mailing survey was distributed to auditors at public accountant firms in several cities in Indonesia. The Structural Equation Modeling (SEM) is used for developing theoretical and analyzing data. The result indicates that fairness perception as a main exogenous variable influence turnover intention both directly and through intermediaries job satisfaction and organizational commitment. This findings reflect that allocation of organizational rewards and consistency across individuals are important issues. Sample result reveal that perceptions of bias in allocation decisions are associated with
low job satisfaction, low organizational commitment, and high turnover intention. The result involving turnover intention maybe particularly important for managing accountant firms. Inconsistency across individuals also maybe have other negative consequences for accounting firms such as lower job performance, retaliation against the organization and maybe a reduction of organizational citizenship behaviors
Diponegoro University
2010-10-22 00:00:00
application/pdf
https://ejournal.undip.ac.id/index.php/maksi/article/view/255
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
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oai:ojs.ejournal.undip.ac.id:article/256
2010-10-23T10:19:07Z
maksi:REP
"101023 2010 eng "
1412-6680
dc
PENGARUH TEKANAN ANGGARAN WAKTU TERHADAP PERILAKU DISFUNGSIONAL AUDITOR DAN KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA
Basuki, Basuki
Mahardani, Krisna Yunika
Increase competition in many public accounting firms has increased tendency to reduce audit fee. This reduction of prices is likely to lead to less time budgeted for audits. Furthermore, increase in time budget pressure may motivate auditors to do some dysfunctional behaviors and to reduce quality of audit
work performance. Due to such background, this research has three objectives. Firstly, this research is aimed to get
empirical evidence of the impact of time budget pressure on dysfunctional behavior which is reflected by behaviors of premature sign-off and underreporting of time. Secondly, this research is also aimed to get an empirical evidence of the impact of those behaviors on audit quality. Thirdly, this research wants to get empirical evidence of the direct impact of time budget pressure on audit quality. The respondents are auditors of Public Accountants Firm which domicile in Surabaya. Only 13 of 57 public accountants firm in Surabaya are willing to participate in this research. Due to such conditions, total
80 questionnaires were distributed by researcher and only 58 were returned. Furthermore, from total 58 returned questionnaires, only 55 can be used for analysis. Data were analyzed using simple regression and path analysis. The result indicates that time budget pressure has no impact on premature sign-off, but has positive and significant impact on underreporting of time. Moreover, premature sign-off also has no impact on audit quality. In contrast, underreporting of time has negative and significant impact on audit quality. Time budget pressure also has no direct impact on audit quality, but must pass through underreporting of time first.
Diponegoro University
2010-10-22 00:00:00
https://ejournal.undip.ac.id/index.php/maksi/article/view/256
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
Copyright (c)
oai:ojs.ejournal.undip.ac.id:article/205
2010-10-23T10:19:07Z
maksi:REP
"101022 2010 eng "
1412-6680
dc
ANALISIS DURASI DAN CONVEXITY UNTUK MENGUKUR SENSITIVITAS HARGA OBLIGASI KORPORASI TERHADAP PERUBAHAN TINGKAT SUKU BUNGA (Studi Empiris Pada Obligasi-obligasi Di Indonesia).
Hamid, Abdul
Rodoni, Ahmad
Dewi W, Titi
Hidayat, Edi
Bond as one of alternative instruments of investment in capital market except stock gives some stabile return and relatively has fixed income. Such another instruments, bond faced some investment risks that must be watched deeply by the bondholders. As widely known from theory that interest rate is one of the mean risk faced by the bondholders cause it effects price and yield bond, and we know that there is inverse relationship between those two variables (bond price and interest rate). The Purpose of this research is examined duration and convexity to measure the bond price sensitivity towards changes in interest rate. Sample the data used fixed income bond, which published by Surabaya Stock Exchange. The statistic method used independent sample test for hypothesis examination. The result of reseacrh support hypothesis that the measure tools can be used to measure the bond price sensitivity towards changes in interest rate
Diponegoro University
2010-10-22 00:00:00
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https://ejournal.undip.ac.id/index.php/maksi/article/view/205
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
Copyright (c)
oai:ojs.ejournal.undip.ac.id:article/257
2010-10-23T10:19:07Z
maksi:REP
"101023 2010 eng "
1412-6680
dc
TEKNOLOGI TUGAS YANG FIT DAN KINERJA INDIVIDUAL
Susanti, Vivi Ani
The objective of this research to investigate relationship between Task Technology Fit and Individual Performance in non-profit companies. The result show that eight characteristics of task were able to explained Task Technology Fit. Three hipoteheses proposed were also supported
Diponegoro University
2010-10-22 00:00:00
application/pdf
https://ejournal.undip.ac.id/index.php/maksi/article/view/257
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
Copyright (c)
oai:ojs.ejournal.undip.ac.id:article/252
2010-10-23T10:19:07Z
maksi:REP
"101023 2010 eng "
1412-6680
dc
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI
Komara, Acep
This study is meant to test the effect of involvement variable, capability of personnel Information System (IS), organization size, top management support and formalization to the system use and satisfaction of Accounting Information System (AIS) users as the surrogate of AIS performance. Besides, it is also meant to test the differences of AIS performance in relation to the users education and training program, steering committee of IS and the independence of IS department location. This study is based on Sugiharto's study (2001) with the change that lies on research focus i.e. at general ledger sub-system, research object, data processing analysis, and the instrument used to measure the satisfaction of AIS users. The research data are obtained by means of mail survey, enumerator service, and walk-in done by the researcher, directly to the respondents. There are 83 manufacturing business involved in this research showing the level of 24.93 % response out of 333 population. The analysis method of research comprises influence test using multiple regression analysis, t-test, F-test, coefficient of determination. Meanwhile, differential test uses Mann Whitney U-test. The result of partial regression test shows that involvement variable, organization size, top management support, and formalization have a significant effect to the users' satisfaction. Besides, involvement variable, capability, and top management support affect significantly to the use of AIS. Meanwhile, on the simultaneity test, all independent variables perceived to have an effect on the AIS performance. Furthermore, coefficient of determination for users' satisfaction variable (Y 1) and the system use (Y2) is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is to be found evidence that there is no difference of AIS performance in line with whether or not there is a steering committee, user training and education program, and the independence or dependence of the IS department. The result of the research heralds three implications for the hereinafter research. First, some variables of organizational context and moderating variables require to be entangled. Second, it needs exploration and definition of techniques and approaches for user training and education program. Third, it needs elaboration of special purpose of the software developed by the respondents.
Diponegoro University
2010-10-22 00:00:00
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https://ejournal.undip.ac.id/index.php/maksi/article/view/252
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
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oai:ojs.ejournal.undip.ac.id:article/258
2010-10-23T10:19:07Z
maksi:REP
"101023 2010 eng "
1412-6680
dc
STUDI EMPIRIS MENGENAI PENGARUH PROFITABILITAS, LEVERAGE, DAN HARGA SAHAM TERHADAP JUMLAH DIVIDEN TUNAI (Studi pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Periode 2002-2003)
Suharli, Michell
The objective of this research is to study influence of profitability, leverage, and stock price toward cash dividend. It is interesting to analyze factors that influence dividend policy because to many considerations. Sometimes those considerations cause conflict between many parties. Research object is companies that delisting in Bursa Efek Jakarta that paid dividend. Research sample using purposive sampling of companies for period ended 2002 and 2003. This research concludes that return on equity and stock price
have significant influence toward dividend amount policy. On the other hand, debt to equity ratio doesn’t have significant influence.
Diponegoro University
2010-10-22 00:00:00
application/pdf
https://ejournal.undip.ac.id/index.php/maksi/article/view/258
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
Copyright (c)
oai:ojs.ejournal.undip.ac.id:article/253
2010-10-23T10:19:07Z
maksi:REP
"101023 2010 eng "
1412-6680
dc
PERSEPSI DIMENSI INCOME SMOOTHING TERHADAP MOTIVASI INVESTOR DALAM BERINVESTASI DI BURSA EFEK JAKARTA STUDI PADA INVESTOR DI JAWA TENGAH & DIY
Mursalim, Mursalim
The research is aimed at examining the effect of income smoothing (real, artificial and classificatory smoothing) on the investor’s motivation to invest their money in the company registered in JSX (Jakarta Stock Exchange), both partially and simultaneously. This research hopefully contributes to relatively new knowlegde to the academics, especially the impact caused by the management behavior in conducting income smoothing. Moreover, for the management of the company listed in JSX, they will be able to settle the policies aiming the value and organizational continues improvement. While for the investors, the research’s results would be one of the consideration in making investment decision. The research tested hypotheses by using multiple regression analysis model. Furthermore, t test
was used to test partially, the effect of income smoothing dimension on investor motivation. While for simultaneous test, F test was applied. Hypotheses testing was conducted by using research sample of 107 investors registered in 16 securities companies in Central Java and D.I. Yogyakarta region, precisely in three major cities; Semarang, Solo and Yogyakarta.
The research result shows that income smoothing through actual transaction (real smoothing) and income smoothing through procedure or accounting method (artificial smoothing) do not have any effects on investor motivation to invest. On the contrary, investors do not respond to the income smoothing act by using both dimension mentioned. But in the other side, this research shows that income smoothing through elements classification in the income statement (classificatory smoothing) affects the investor motivation to invest in the companies listed in JSX.
Diponegoro University
2010-10-22 00:00:00
application/pdf
https://ejournal.undip.ac.id/index.php/maksi/article/view/253
JURNAL MANAJEMEN, AKUNTANSI & SISTEM INFORMASI; Vol 6, No 2 (2006): JURNAL MAKSI
eng
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