2024-03-29T07:02:14Z
http://journal.wima.ac.id/index.php/JIMA/oai
oai:ojs.jurnal.wima.ac.id:article/4074
2023-06-05T06:21:05Z
NERS:ART
oai:ojs.jurnal.wima.ac.id:article/5283
2024-02-05T07:52:26Z
BW:RSCH
oai:ojs.jurnal.wima.ac.id:article/1587
2018-01-16T11:02:53Z
KOMUNIKATIF:ART
oai:ojs.jurnal.wima.ac.id:article/1881
2019-01-13T07:59:04Z
JWMJ:ART
oai:ojs.jurnal.wima.ac.id:article/1924
2019-01-30T12:07:51Z
VOCATIO:ART
oai:ojs.jurnal.wima.ac.id:article/827
2019-02-21T10:32:51Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/977
2019-02-21T10:32:51Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/2155
2019-10-08T07:55:36Z
JTPG:ART
oai:ojs.jurnal.wima.ac.id:article/2289
2020-10-23T05:14:23Z
peka:ART
oai:ojs.jurnal.wima.ac.id:article/2807
2020-11-11T08:45:53Z
Magister_Scientiae:ART
oai:ojs.jurnal.wima.ac.id:article/2812
2021-02-20T18:17:13Z
JTPG:ART
oai:ojs.jurnal.wima.ac.id:article/3324
2021-08-16T15:20:45Z
KOMUNIKATIF:ack
oai:ojs.jurnal.wima.ac.id:article/4862
2023-08-01T04:28:05Z
NERS:ART
oai:ojs.jurnal.wima.ac.id:article/4837
2024-02-23T05:49:17Z
teknik:ART
oai:ojs.jurnal.wima.ac.id:article/1602
2018-01-18T12:27:25Z
KOMUNIKATIF:ART
oai:ojs.jurnal.wima.ac.id:article/1885
2019-01-13T07:59:05Z
JWMJ:ART
oai:ojs.jurnal.wima.ac.id:article/1925
2019-01-30T12:07:51Z
VOCATIO:ART
oai:ojs.jurnal.wima.ac.id:article/952
2019-02-21T10:32:51Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/830
2019-02-21T10:33:04Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/2347
2020-02-05T14:25:05Z
JFST:ART
oai:ojs.jurnal.wima.ac.id:article/2290
2020-10-23T05:14:23Z
peka:ART
oai:ojs.jurnal.wima.ac.id:article/2801
2020-11-16T16:35:26Z
Magister_Scientiae:ART
oai:ojs.jurnal.wima.ac.id:article/3124
2021-04-28T10:01:31Z
JUMMA:ART
oai:ojs.jurnal.wima.ac.id:article/1889
2022-04-10T13:22:30Z
JTPG:ART
oai:ojs.jurnal.wima.ac.id:article/4002
2023-08-03T05:43:44Z
ARETE:ART
oai:ojs.jurnal.wima.ac.id:article/4757
2024-02-23T05:53:36Z
teknik:ART
oai:ojs.jurnal.wima.ac.id:article/1611
2018-02-21T14:17:29Z
Magister_Scientiae:ART
oai:ojs.jurnal.wima.ac.id:article/1922
2019-01-30T11:39:05Z
VOCATIO:COV
oai:ojs.jurnal.wima.ac.id:article/1926
2019-01-30T12:07:51Z
VOCATIO:ART
oai:ojs.jurnal.wima.ac.id:article/974
2019-02-21T10:32:51Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/972
2019-02-21T10:33:04Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/2440
2020-03-30T14:09:34Z
Magister_Scientiae:ART
oai:ojs.jurnal.wima.ac.id:article/2293
2020-10-23T05:14:23Z
peka:ART
oai:ojs.jurnal.wima.ac.id:article/1916
2020-11-30T21:00:14Z
teknik:ART
oai:ojs.jurnal.wima.ac.id:article/4333
2022-11-29T23:56:24Z
JWMJ:ART
oai:ojs.jurnal.wima.ac.id:article/4534
2023-08-13T15:27:32Z
BW:RSCH
oai:ojs.jurnal.wima.ac.id:article/1618
2018-03-15T10:50:54Z
JWM:ART
oai:ojs.jurnal.wima.ac.id:article/1928
2019-01-30T12:07:50Z
VOCATIO:ART
oai:ojs.jurnal.wima.ac.id:article/1927
2019-01-30T12:07:51Z
VOCATIO:ART
oai:ojs.jurnal.wima.ac.id:article/975
2019-02-21T10:32:51Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/973
2019-02-21T10:33:05Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/2580
2020-07-11T07:00:38Z
JAKO:ART
oai:ojs.jurnal.wima.ac.id:article/2295
2020-10-23T05:14:23Z
peka:ART
oai:ojs.jurnal.wima.ac.id:article/2161
2020-11-30T21:00:15Z
teknik:ART
oai:ojs.jurnal.wima.ac.id:article/3945
2023-01-29T13:18:02Z
teknik:ART
oai:ojs.jurnal.wima.ac.id:article/5189
2024-01-09T10:53:57Z
zigma:ART
oai:ojs.jurnal.wima.ac.id:article/764
2018-09-04T13:09:00Z
JWM:ART
oai:ojs.jurnal.wima.ac.id:article/1923
2019-01-30T12:07:51Z
VOCATIO:ART
oai:ojs.jurnal.wima.ac.id:article/950
2019-02-21T10:32:50Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/976
2019-02-21T10:32:51Z
JMP:Art
oai:ojs.jurnal.wima.ac.id:article/1967
2019-03-24T20:37:13Z
Magister_Scientiae:ART
oai:ojs.jurnal.wima.ac.id:article/2593
2020-08-03T10:19:35Z
RIMA:ART
oai:ojs.jurnal.wima.ac.id:article/2755
2020-11-04T10:13:54Z
JTPG:ART
oai:ojs.jurnal.wima.ac.id:article/2518
2021-02-18T13:49:52Z
teknik:ART
oai:ojs.jurnal.wima.ac.id:article/3895
2022-11-07T10:12:03Z
JIMA:ART
PENGARUH ASIMETRI INFORMASI, MANAJEMEN LABA, DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS
Panjaitan, Togi Antonius
Sofian, Sofian
Information Asymmetry; Earning Management; Intellectual Capital Disclosure; Cost of Equity
This research was conducted with the purpose of knowing the effect of information asymmetry, earnings management and intellectual capital disclosure on the cost of equity capital. The data used in this study is secondary data with the object of research being all companies that are members of the LQ45 index, where the data is obtained from financial reports and the official website of the Indonesian Stock Exchange. The method used in this research is purposive sampling method on certain criteria and the data analysis used is multiple linear regression analysis. The results of this study indicate that earnings management has a positive effect on the cost of equity capital, while information asymmetry and disclosure of intellectual capital have no effect on the cost of equity capital.
Universitas Katolik Widya Mandala Surabaya
2022-06-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3895
10.33508/jima.v11i1.3895
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 1 (2022): June; 1-12
2303-1727
10.33508/jima.v11i1
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/3895/3064
Copyright (c) 2022 Togi Antonius Panjaitan, Sofian SE., MBA.
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/3163
2021-04-28T09:59:38Z
JIMA:ART
oai:ojs.jurnal.wima.ac.id:article/3193
2021-05-21T13:15:05Z
JIMA:ART
oai:ojs.jurnal.wima.ac.id:article/3978
2022-11-07T10:12:03Z
JIMA:ART
PENGARUH MEDIA EXPOSURE, DEWAN KOMISARIS, KOMITE AUDIT DAN KEPEMILIKAN ASING TERHADAP ENVIRONMENTAL DISCLOSURE
Richard, Laurentius
Wijaya, Hendra
Environmental disclosure; tata kelola; kepemilikan
Corporate responsibility is a matter of concern to stakeholders and the community. Therefore, companies are encouraged to disclose their responsibilities. In this study, researchers will examine what things will affect and do not affect the company's environmental responsibility. This study aims to analyze the effect of media exposure, board of commissioners, audit committee, foreign ownership on environmental disclosure. The analytical technique used in this research is multiple regression analysis. The object that will be examined in this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, and by using purposive sampling as a sample. The results of this study indicate that media exposure and the board of commissioners have a positive effect on environmental disclosure, and this study also shows that the audit committee and foreign ownership have no effect on environmental disclosure.
Universitas Katolik Widya Mandala Surabaya
2022-06-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3978
10.33508/jima.v11i1.3978
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 1 (2022): June; 58-71
2303-1727
10.33508/jima.v11i1
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/3978/3069
Copyright (c) 2022 Laurentius Richard, Hendra Wijaya
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/4572
2023-03-19T07:51:00Z
JIMA:ART
PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS LAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021
Peri, Aurellia Odelia
Wijaya, Hendra
Kristina, Natalia
Komite audit; kepemilikan institusional; kualitas laporan keuangan; efisiensi investasi; profitabilitas.
Penelitian ini bertujuan untuk menguji serta menganalisis apakah komite audit, kepemilikan institusional, dan kualitas laporan keuangan berpengaruh signifikan dan positif pada efisiensi investasi. Objek pada penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukan jika komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap efisiensi investasi. Sedangkan variabel kualitas laporan keuangan memiliki pengaruh positif dan signifikan terhadap efisiensi investasi perusahaan.
Universitas Katolik Widya Mandala Surabaya
2023-03-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4572
10.33508/jima.v11i2.4572
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 2 (2022): December; 123-129
2303-1727
10.33508/jima.v11i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4572/3248
Copyright (c) 2023 Aurellia Odelia Peri, Hendra Wijaya, Natalia Kristina
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/4829
2023-07-27T04:01:26Z
JIMA:ART
PENGARUH TINGKAT LIKUIDITAS, TINGKAT LEVERAGE DAN TINGKAT PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Dwisaktris, Mario
Purwanto, Marini
Sofian, Sofian
Pengungkapan Kelengkapan Laporan Keuangan; Tingkat Likuiditas; Tingkat Profitabilitas; Tingkat Leverage
This study seeks to examine the effect of liquidity, leverage and profitability on the completeness of disclosures. This research was done using a quantitative method and hypothesis testing using multiple linear regression as a data analysis technique. This research used a purposive sampling method using manufacturing public companies listed on the Indonesia Stock Exchange in the year of 2019-2020 as a population. After reducing the data, 108 sample companies were obtained, totaling 216 data. This research found out that profitability has no effect on the Completeness of Disclosure of the Company's Financial Statements while liquidity and leverage affect the Completeness of Disclosure of the Company's Financial Statements.
Universitas Katolik Widya Mandala Surabaya
2023-07-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4829
10.33508/jima.v12i1.4829
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 41-50
2303-1727
10.33508/jima.v12i1
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4829/3355
Copyright (c) 2023 Mario Dwisaktris, Marini Purwanto, Sofian Sofian
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/229
2021-05-21T13:15:05Z
JIMA:ART
PENGARUH MASA PENUGASAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN MANAJERIAL, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS LABA
YONATAN, YUSTINA
Earnings information which reported in a financial report is generally important, especially those who are using financial statements for a contract and decision making of investments. In the purpose of the contract’s perspective, earnings information can be used as basis in determining the salary alocation of an enterprise. In decision making
investment’s perspective, earnings information important for investors to know more about the condition of a corporation so they became convinced to invest, therefore earnings profit information in the financial report of the company shall be qualified and in accordance with the accounting standard. This research aims to analyze the factors that affect the quality of earnings on manufacturing companies listed on the Indonesian Stock Exchange period 2006- 2010, those factors are the assignment period of public accounting, managerial ownership percentage, and size of period public accounting. Hypothesis testing in this research is multiple linear regressions. The results of this research
indicates that the managerial ownership and public accounting size have positiveeffect on earning quality, means that the greater the percentage of managerial ownership, and the size of a public accounting firrm indicates that the earning information reported in the financial statements are more qualified. The assignment period of accountant public showed negative effect on earning quality, therefore the length the assignmentperiod of public accounting on an enterprise's information led to the earnings information in the financial statementsworst.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/229
10.33508/jima.v1i4.229
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 1-5
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/229/224
oai:ojs.jurnal.wima.ac.id:article/5350
2024-02-03T17:37:32Z
JIMA:ART
PENGARUH KINERJA LINGKUNGAN DAN GREEN INVESTMENT TERHADAP PENGUNGKAPAN EMISI KARBON
Yesiani, Maria Eka Septia
Sari, Dian Purnama
Kristina, Natalia
Pengungkapan Emisi Karbon, Kinerja Lingkungan, Green Investment
Penelitian ini bertujuan untuk melihat pengaruh dari kinerja lingkungan dan green investment terhadap pengungkapan emisi karbon. Penelitian ini menggunakan pendekatan kuantitatif dengan dengan menggunakan data sekunder. Metode penelitian yang digunakan adalah metode dokumentasi dengan pengumpulan data berdasarkan laporan tahunan perusahaan dan laporan keberlanjutan. Populasi terdiri dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dan yang terdaftar di PROPER periode 2020-2022. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda, menghasilkan 123 sampel. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan memiliki pengaruh positif terhadap pengungkapan emisi karbon, sedangkan green investment tidak memiliki pengaruh terhadap pengungkapan emisi karbon.
Universitas Katolik Widya Mandala Surabaya
2024-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/5350
10.33508/jima.v12i2.5350
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 102-111
2303-1727
10.33508/jima.v12i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/5350/3557
Copyright (c) 2024 Maria Eka Septia Yesiani, Dian Purnama Sari, Natalia Kristina
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/234
2021-04-26T10:33:39Z
JIMA:ART
PERANAN LOCUS OF CONTROL, SELF-SET DAN ORGANIZATIONAL-SET HURDLE RATES TERHADAP ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL
SANTOSO, ANDREAS BUDI
Capital budgeting decision-making is an integral part of the success or failure of a manager. The decision was taken after a few calculations and consideration of alternatives. Escalation of commitment is the tendency of decision makers to proceed with the project that are not economical, although it has provided information on past poor
performance and alternatives that may occur in the future. Managers tend to escalation of commitment in its decision making. In decision making is influenced by many things. The concept of locus of control is based on social learning theory, namely the extent to which a person feels the relationship of contingency between actions and their results. It is also influenced by the theory that man is a rational finite beings who have limited rational, so it found a lot of irrationality in the decision making process. A decision may be felt rational or irrational, and can be based on the assumption of weak or strong assumptions. Hurdle therefore used to reduce the rate of escalation of commitment made
by a manager in determining the decisions to be taken.
Universitas Katolik Widya Mandala Surabaya
2012-05-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/234
10.33508/jima.v1i3.234
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 3 (2012); 34-39
2303-1727
10.33508/jima.v1i3
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/234/229
oai:ojs.jurnal.wima.ac.id:article/239
2021-05-21T13:15:05Z
JIMA:ART
RESPON AUDITOR TERHADAP KEBERADAAN TRANSAKSI E-COMMERCE
VINCENTIA, SALLY BERNADETHA
E-commerce seems to do more and more companies and consumers as a result of the benefits held good for both parties involved in the transaction. E-commerce to bring influence to the world of business, including the audit function in carrying out the task they have. The existence of e-commerce transactions is to bring the virtual, where companies and consumers are not met physically, but through the internet facility. This causes difficulties internal and external auditors to obtain authentic evidence to declare the existence of fraud or financial irregularities. Auditors seem to clean up by providing an appropriate response to the presence of e-commerce. Auditor's ability to respond to both the e-commerce, while running existing functions have led to the ability to continue to provide benefits because they still have the competence despite environmental changes due to e-commerce.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/239
10.33508/jima.v1i4.239
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 12-17
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/239/234
oai:ojs.jurnal.wima.ac.id:article/244
2021-05-21T13:15:05Z
JIMA:ART
DAMPAK PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN
GOZALI, NATHALIA
Implementation of good corporate governance is used by companies to improve the quality of earnings by taking into account the interests of stakeholders. Good corporate governance is defined as structures, systems and processes used by the organ company to provide value-added sustainable enterprises in the long run. Benefits of implementing good corporate governance can enhance shareholder value, improve financial performance, reduce risk that may be performed by a board of commissioners with the decisions that benefit themselves and good corporate governance can increase investor confidence. The purpose of the discussion paper is to investigate the impact of the application of the principles of good corporate governance to company performance. Based on the discussions that have been done show that better good corporate governance to enhance company performance. The best the
implementation of good corporate governance has links with the internal control of the company. Besides timeliness of financial reporting is a significant tool in predicting the success of a company in addition to several other financial factors. The concept of good corporate governance can produce the performance of good company.
Universitas Katolik Widya Mandala Surabaya
2013-03-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/244
10.33508/jima.v1i4.244
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 38-43
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/244/239
oai:ojs.jurnal.wima.ac.id:article/249
2021-05-21T13:15:05Z
JIMA:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTEK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
CHRISTIANA, LUSI
Income smoothing is a way which done by the management company to reach certain profit targets for companies needed and private needed. Income smoothing action would be detrimental to the users of financial
statements, whether principal or investors and creditors. Therefore, the writer wanted to know whether the firm size, profitability, financial leverage and dividend payout ratio will affect the management to take action income smoothing. The writer uses the population of companies that listed on the Indonesia Stock Exchange, while the sample using a
manufacturing company from 2008, 2009, and 2010. The writer uses the method of purposive sampling and selecting the 60 companies in the sample study. The writer uses secondary data from financial statements of listed manufacturing companies in Indonesia Stock Exchange. The writer uses binary logistic regression methods to examine the influence of company size, profitability, financial leverage and dividend payout ratio, to income smoothing action. Eckel index results showed that 23 manufacturing companies are not included income smoothing into income smoothing and 37 manufacturing companies that are included in the income smoothing group. Based on the results of binary logistic
regression analysis, firm size, profitability, financial leverage and dividend payout ratio has no effect on income smoothing action.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/249
10.33508/jima.v1i4.249
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 71-75
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/249/244
oai:ojs.jurnal.wima.ac.id:article/254
2021-05-21T13:15:05Z
JIMA:ART
PENGARUH INTELLECTUAL CAPITAL DAN PENGUNGKAPANNYA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN FARMASI DI BEI)
JACUB, JESSIKA OKTAVIA S.
Intellectual capital is an intangible asset used to improve corporate performance and corporate value creation. Disclosure of intellectual capital is a report issued by a company to give information for those who are not involved directly in the company. The purpose of this research are to examine the effect of intellectual capital and disclosure of intellectual capital on firm value in the pharmaceutical company listed on the Indonesia Stock Exchange (BEI). This research used independent variables of intellectual capital and disclosure of intellectual capital and the dependent variable is firm value. The sampling method used is the census since the population is the sample, which are 9 companies as the sample. This research was conducted in the period 2006-2010. Analysis of the data used is multiple linear regression with hypotheses testing of statistic F and t tests. The results of this research showed that (1)
intellectual capital have a significant positive effect on firm value that suggest that intellectual capital is a power source of companies to compete in achieving competitive advantage and increase market perceptions of firm value, and (2) disclosure of intellectual capital have a significant positive effect on firm value that suggest that disclosure of
intellectual capital becomes the key for value creation
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/254
10.33508/jima.v1i4.254
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 96-100
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/254/249
oai:ojs.jurnal.wima.ac.id:article/259
2021-04-26T10:33:39Z
JIMA:ART
TINGKAT KESULITAN KEUANGAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI DI INDONESIA
HENDRIANTO, .
The economic crisis is inevitable in the world economy. The economic crisis is one form of uncertainty in the business world. Although it can not be avoided, the economic crisis can be predicted in advance. So, when the company experienced financial distress during the economic crisis, not the cause of the economic crisis, but the incompetence of
managers of those companies. To rise from financial distress, the company needs an injection of funds from investors. The problem is how to attract investors to want to invest in companies that are experiencing financial distress. To overcome this problem, conservative method applied to recording the company noted that financial statements. Due to accounting conservatism led the company has hidden reserves that can be used when experiencing financial hardship.
From the results of the discussion can be concluded that (1) management uses of accounting conservatism in order to attract investors to invest even though the company is experiencing financial distress, (2) conservatism is used to reduce the excessive optimism of management and shareholders, (3) conservatism used to be restrict managers to take action to exaggerate earnings and manipulate financial statements.
Universitas Katolik Widya Mandala Surabaya
2012-05-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/259
10.33508/jima.v1i3.259
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 3 (2012); 62-66
2303-1727
10.33508/jima.v1i3
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/259/254
oai:ojs.jurnal.wima.ac.id:article/3453
2021-11-23T12:43:43Z
JIMA:ART
PENGARUH FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE
Tannaya, Calvin Ivanoko Novara
Lasdi, Lodovicus
Earnings management is often carried out by companies that are experiencing going concern problems. Earnings management is often associated with the act of manipulating financial statements that can harm shareholders. In overcoming these problems, corporate governance is often used to prevent earnings management practices and be able to provide accountable financial reports. Through this study, we will see and analyze how the effect of financial distress on the possibility of earnings management by moderating corporate governance mechanisms. Manufacturing companies on the IDX with the period 2015 to 2019 were chosen as objects for analysis in this study. The data obtained were processed using multiple linear regression techniques. This study produces several conclusions, First there is no influence of financial distress variables and company size on earnings management. Furthermore, it is found that independent commissioners can moderate the relationship between financial distress and earnings management, but it does not apply to the audit committee.
Universitas Katolik Widya Mandala Surabaya
Universitas Katolik Widya Mandala Surabaya
2021-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3453
10.33508/jima.v10i1.3453
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 10, No 1 (2021): June; 31-40
2303-1727
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/3453/2800
Copyright (c) 2021 Calvin Ivanoko Novara Tannaya, Lodovicus Lasdi
oai:ojs.jurnal.wima.ac.id:article/3565
2021-12-21T13:18:28Z
JIMA:ART
PENGARUH KEPEMILIKAN ASING, KOMITE AUDIT INDEPENDEN DAN KUALITAS AUDIT TERHADAP TRANSPARANSI INFORMASI
Bata, Maria Albenty Edithya
Lasdi, Lodovicus
Ownership foreign; committee audit independent; audit quality; transparency information
Perusahaan harus mampu mengendalikan potensi keuangan dan non keuangan agar dapat mengalami peningkatan dalam perusahaannya untuk itu perusahaan perlu mengutamakan nilai transparansi tahunan yang dikutip dari otoritas jasa keuangan (OJK) dengan maksud dapat mengukur produktivitas kerja serta prospek perusahaan. masa depan sesuai dengan pengungkapan tentang transparansi informasi perusahaan Pada kondisi tersebut, seperti pada teori keagenan dimana membantu mengurangi konflik kepentingan antara manajer dengan pemegang saham dalam mengambil keputusan. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, komite audit independen dan kualitas audit terhadap transparansi informasi. Penelitian ini menetapkan perusahaan manufaktur yang berada dalam daftar Bursa Efek Indonesia dengan periode 2017-2019 sebagai objek dari penelitian. Penelitian ini mengambil 129 sampel yang terpilih menggunakan purposive sampling. Data yang telah dikumpulkan akan dianalisis dengan menggunakna regresi linier berganda. Penelitian ini mendapatkan kesimpulan bahwa kepemilikan asing dan komite audit independen berpengaruh terhadap transparansi informasi. Sedangkan hasil uji t menunjukkan bahwa kualitas audit tidak berpengaruh terhadap transparansi informasi. Hal ini dikarenakan ukuran kualitas audit tidak mempengaruhi tingkat keterbukaan informasi transparansi.
Universitas Katolik Widya Mandala Surabaya
Universitas Katolik Widya Mandala Surabaya
2021-12-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3565
10.33508/jima.v10i2.3565
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 10, No 2 (2021): December; 85-96
2303-1727
10.33508/jima.v10i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/3565/2836
Copyright (c) 2021 Maria Albenty Edithya Bata, Lodovicus Lasdi
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/3909
2022-11-07T10:12:03Z
JIMA:ART
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Raphaela, Tasya
Mulia, Teodora Winda
Modal Intelektual; VACA; VAHU; STVA; RCE
The company’s financial statement contains the company’s financial information and how the company’s financial condition is. The company’s financial statements are needed by investors who will invest, academically as material for learning and one form of company transparency in managing its assets. Financial statement are not only influenced by assets, liabilities, and equity but also by intellectual capital used to manage and provide added value to the company’s financial performance. The purpose of this study is to empirically prove the effect of intellectual capital (MVAIC) on the company’s financial performance (ROA). This research is a type of quantitative research with multiple linear regression hypothesis testing. The type of data used is secondary in the form of company financial statements obtained from the official web of each company. The object of research used is a new listing companies on the Indonesia Stock Exchange for the period 2018-2020 and the sample obtained by the purposive sampling method. The independent variable in this study is intellectual capital which consists of value-added capital employed (VACA), value added human capital (VAHU), structural capital value added (STVA) dan relation capital efficiency (RCE) with the dependent variable financial performance (ROA). The result of the study using 118 samples of companies obtained the results that value added capital employed (VACA), structural capital value added (STVA) dan relation capital efficiency (RCE) had a positive effect on financial performance while value added human capital (VAHU) had a negative effect on company financial performance.
Universitas Katolik Widya Mandala Surabaya
2022-06-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3909
10.33508/jima.v11i1.3909
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 1 (2022): June; 13-23
2303-1727
10.33508/jima.v11i1
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/3909/3065
Copyright (c) 2022 Teodora Winda Mulia, SE., M.Si., CA., CPA., Tasya Raphaela
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/3164
2021-04-28T09:59:38Z
JIMA:ART
oai:ojs.jurnal.wima.ac.id:article/4521
2023-03-19T07:51:00Z
JIMA:ART
PERANCANGAN PROSEDUR OPERASIONAL STANDAR ATAS SIKLUS ASET TETAP KANTOR CABANG AGEN RESMI OLI PELUMAS
Peditia, Yenny
Wehartaty, Tineke
POS, Aset Tetap, Aktivitas Pengendalian
Pengelolaan aset tetap dalam perusahaan memiliki tiga kegiatan utama yaitu akuisisi, pemeliharaan selama penggunaan dan pelepasan aset tetap. Pengendalian internal dalam pengelolaan aset tetap bertujuan agar aset tetap dapat terjaga dengan baik, memiliki catatan akuntansi yang dapat dihandalkan dan digunakan secara efektif dan efisien. Untuk mendukung pengendalian internal tersebut, perusahaan membutuhkan Prosedur Operasional Standar (POS) sebagai pedoman pengelolaan aset tetap. Penelitian ini bertujuan merancang POS dan dokumen penggunaan aset tetap di kantor cabang. Desain penelitian adalah penelitian deskriptif dengan melakukan analisis aktivitas pengendalian aset tetap sebagai langkah awal. Data penelitian ini adalah data kualitatif yang diperoleh melalui observasi, wawancara dan dokumentasi terkait dengan pengelolaan aset tetap. Objek penelitian ini adalah PT Kapuas Kencana Jaya cabang Kotawaringin Barat (Kantor Cabang Kotawaringin Barat PT Kakenja) karena perusahaan belum mempunyai POS siklus aset tetap dan juga dokumen terkait pengelolaan aset tetap. Hasil penelitian ini, menunjukkan POS aset tetap diperlukan untuk mendukung aktivitas pengendalian aset tetap, pemberian kode aset tetap untuk memudahkan dalam melakukan pencatatan aset tetap kemudian pelaporan biaya pemeliharaan dan biaya penyusutan menjadi perhatian karena bentuk tanggung jawab Kantor Cabang Kotawaringin Barat PT Kakenja kepada kantor pusat.
Universitas Katolik Widya Mandala Surabaya
2023-03-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4521
10.33508/jima.v11i2.4521
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 2 (2022): December; 72-86
2303-1727
10.33508/jima.v11i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4521/3223
Copyright (c) 2023 Yenny Peditia, Tineke Wehartaty
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/4579
2023-03-19T07:51:00Z
JIMA:ART
PENGARUH KOMITE AUDIT, DEWAN KOMISARIS, AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN
Tanuwijaya, Eidelina Eunike
Dwijayanti, S, Patricia Febrina
Integritas Laporan Keuangan, Mekanisme Corporate Governance, Financial Distress
Tujuan dari penelitian ini adalah untuk menguji tentang pengaruh komite audit, dewan komisaris, audit tenure, spesialisasi industri auditor, serta financial distress terhadap integritas laporan keuangan. Ini merupakan penelitian kuantitatif dengan pengujian hipotesis dan menggunakan data sekunder. Data yang digunakan adalah laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2019-2021 dan menggunakan teknik purposive sampling untuk pengambilan sampelnya. Data yang telah dikumpulkan kemudian dianalisis dengan metode regresi linier berganda. Berdasarkan hasil pengujian statistik, dapat disimpulkan bahwa variabel mekanisme corporate governance (komite audit dewan komisaris, audit tenure, spesialisasi industri auditor) tidak berpengaruh terhadap integritas laporan keuangan. Namun, untuk variabel financial distress berpengaruh negatif terhadap integritas laporan keuangan.
Universitas Katolik Widya Mandala Surabaya
2023-03-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4579
10.33508/jima.v11i2.4579
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 2 (2022): December; 130-143
2303-1727
10.33508/jima.v11i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4579/3252
Copyright (c) 2023 Eidelina Eunike Tanuwijaya, S, Patricia Febrina Dwijayanti
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/4830
2023-07-27T04:01:26Z
JIMA:ART
PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, TIPE AUDITOR, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRUDENCE AKUNTANSI
Carolline, Maria Emilia
Sari, Dian Purnama
financial distress; asimetri informasi; tipe auditor; mekanisme good corporate governance
This study aims to examine and analyze the effect of financial distress, information asymmetry, auditor type and good corporate governance mechanism on accounting prudence. Data collection in this study was carried out by indirect observation by researchers on the research object, namely manufacturing companies listed on the Indonesia Stock Exchange, to be precise at the Capital Market Reference Center. Observations made by researchers are non-participant observations, where the authors make observations as data collectors without involving themselves or being part of the social environment being observed, in this case the manufacturing companies and the listed components. The results of this study indicate that financial distress has a positive effect because when a company's finances are in trouble, managers tend to apply prudent accounting principles to reduce conflicts between investors and creditors, meaning that managers will increase their understanding of accounting prudence in response to high levels of financial distress. Information asymmetry has no effect, meaning that whether there is information asymmetry between investors and company management will not affect management's ability to prepare prudential financial reports. The type of auditor has a positive effect because the big four will be better able to detect possible errors in financial statements so that companies will apply accounting prudence more. The board of commissioners has no effect, because the management oversight function is not carried out properly because not all commissioners are able to carry out their duties properly. The independence of the board of commissioners has no effect, because an independent board of commissioners does not necessarily reduce conflicts of interest in a company because not all commissioners are free from business relationships.
Universitas Katolik Widya Mandala Surabaya
2023-07-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4830
10.33508/jima.v12i1.4830
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 51-62
2303-1727
10.33508/jima.v12i1
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4830/3356
Copyright (c) 2023 Maria Emilia Carolline, Dian Purnama Sari
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/5352
2024-02-03T17:37:32Z
JIMA:ART
PERAN INVESTASI TEKNOLOGI INFORMASI, EFEKTIVITAS RAPAT DEWAN KOMISARIS, KEBERAGAMAN USIA DAN LATAR BELAKANG PENDIDIKAN DEWAN DIREKSI DALAM MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA
PERAN INVESTASI TEKNOLOGI INFORMASI, EFEKTIVITAS RAPAT DEWAN KOMISARIS, KEBERAGAMAN USIA DAN LATAR BELAKANG PENDIDIKAN DEWAN DIREKSI DALAM MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA
Kusuma, Livia
Wijaya, Hendra
Kristina, Natalia
nilai perusahaan; investasi teknologi informasi; rapat dewan komisaris; usia dewan direksi; latar belakang pendidikan dewan direksi
nilai perusahaan; investasi teknologi informasi; rapat dewan komisaris; usia dewan direksi; latar belakang pendidikan dewan direksi
Nilai perusahaan yang tinggi mencerminkan baiknya kinerja perusahaan tersebut. Ada banyak cara yang dapat dilakukan, antaranya adalah pengaplikasian teknologi informasi. Teknologi informasi diduga dapat membantu perusahaan mencapai keunggulan kompetitif. Teknologi ini mampu melakukan analisis data dalam jumlah yang besar sehingga perusahaan dapat memenuhi setiap kebutuhan konsumen dan menjadikan mampu bersaing pada pasar. Terlepas daripada itu, berangkat dari sifat oportunistik yang ada pada setiap manusia, dalam hal ini adalah mengutamakan kepentingan pribadinya, perusahaan harus memiliki tata kelola yang baik. Good corporate governance diyakini mampu menyelaraskan tujuan yang mungkin berbeda dari setiap pihak yang berada pada perusahaan. Penelitian kuantitatif ini diuji menggunakan pengujian hipotesis, dengan tujuan untuk mengevaluasi pengaruh invetasi teknologi informasi dan mekanisme penerapan tata kelola perusahaan yang dilihat dari efektivitas rapat dewan komisaris, keberagaman usia maupun latar belakang pendidikan dewan direksi terhadap nilai perusahaan. Data laporan tahunan perusahaan manufaktur terdaftar di Bursa Efek Indonesia pada rentang tahun 2020-2022 yang memenuhi dan terpilih dalam kriteria purposive sampling dianalisis dengan menggunakan metode regresi berganda. Hasilnya membuktikan bahwa teknologi investasi, rapat dewan komisaris dan latar belakang pendidikan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan usia dewan direksi tidak memiliki pengaruh terhadap nilai perusahaan.
Nilai perusahaan yang tinggi mencerminkan baiknya kinerja perusahaan tersebut. Ada banyak cara yang dapat dilakukan, antaranya adalah pengaplikasian teknologi informasi. Teknologi informasi diduga dapat membantu perusahaan mencapai keunggulan kompetitif. Teknologi ini mampu melakukan analisis data dalam jumlah yang besar sehingga perusahaan dapat memenuhi setiap kebutuhan konsumen dan menjadikan mampu bersaing pada pasar. Terlepas daripada itu, berangkat dari sifat oportunistik yang ada pada setiap manusia, dalam hal ini adalah mengutamakan kepentingan pribadinya, perusahaan harus memiliki tata kelola yang baik. Good corporate governance diyakini mampu menyelaraskan tujuan yang mungkin berbeda dari setiap pihak yang berada pada perusahaan. Penelitian kuantitatif ini diuji menggunakan pengujian hipotesis, dengan tujuan untuk mengevaluasi pengaruh invetasi teknologi informasi dan mekanisme penerapan tata kelola perusahaan yang dilihat dari efektivitas rapat dewan komisaris, keberagaman usia maupun latar belakang pendidikan dewan direksi terhadap nilai perusahaan. Data laporan tahunan perusahaan manufaktur terdaftar di Bursa Efek Indonesia pada rentang tahun 2020-2022 yang memenuhi dan terpilih dalam kriteria purposive sampling dianalisis dengan menggunakan metode regresi berganda. Hasilnya membuktikan bahwa teknologi investasi, rapat dewan komisaris dan latar belakang pendidikan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan usia dewan direksi tidak memiliki pengaruh terhadap nilai perusahaan.
Universitas Katolik Widya Mandala Surabaya
2024-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/5352
10.33508/jima.v12i2.5352
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 112-123
2303-1727
10.33508/jima.v12i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/5352/3559
Copyright (c) 2024 Livia Kusuma, Hendra Wijaya, Natalia Kristina
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/230
2021-04-26T10:33:39Z
JIMA:ART
ANALISIS PERBANDINGAN KINERJA BANK PEMERINTAH, BANK SWASTA, DAN BANK ASING DI INDONESIA
KUSUMA, RENO INDRA
Soundness of a bank is reflected in the financial statements issued by the bank where such financial statements have been audited by public accounting firms. Health assessment of banks carried out each period. In any assessment of a bank's condition is determined. For banks that have been considered previously can also be assessed whether there
is an increase or decrease in health. For banks which, according to health or the health assessment increase does not matter, because that is what is expected and continue to be retained, but the bank is constantly unwell. This study aims to analyze the Government Performance Comparison Bank, Foreign Banks and Private Banks in Indonesia In the Year 2001 to 2010. Population used in this study were all government banks and private banks in Indonesia Stock Exchange.
The sampling technique used in this study was purposive sampling because only a selected sample met the criteria only. Analysis techniques use descriptive analysis. CAMEL financial ratio and determine the mean of each ratio. Ratio is CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), ROE (Return On Equity), ROA (Return On Asset), BOPO (Operational Cost Ratio) and LDR (Loan to Deposits Ratio) has the power or the power classification predictions for the state banks experiencing financial difficulties.
Universitas Katolik Widya Mandala Surabaya
2012-05-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/230
10.33508/jima.v1i3.230
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 3 (2012); 13-17
2303-1727
10.33508/jima.v1i3
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/230/225
oai:ojs.jurnal.wima.ac.id:article/235
2021-04-26T10:33:39Z
JIMA:ART
PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP PENILAIAN KINERJA PERUSAHAAN
GUNAWAN, HALIM ADI
Human resources is one of the assets to run the company's operations. various expenditures for human resource development was essential to improve performance. For that, all costs to improve the capabilities of intellectual capital and deserve to be recognized and capitalization. But that deserve to be explored further is how the recognition, measurement and disclosure of intellectual capital that can be identified how big is able to contribute to the company’s financial statements. Recognition of intellectual capital worth it considering the company also issued a number of costs to improve the capabilities possessed intellectual capital. While for intellectual capital measurement can be done with various methods but among these methods, then the method return-on-assets (ROA) can provide more comprehensive information. ROA is calculated excess return of tangible assets owned by the company and take it as intangible assets to count as intellectual capital. Recognition, measurement, and disclosure of intellectual capital has an influence on the company's performance appraisal can provide information about the feedback (contribution) of the intellectual capital
to the achievement of company performance. Through the recognition, measurement, and disclosure of intellectual capital is an assessment of the performance can be explained by informative and detailed.
Universitas Katolik Widya Mandala Surabaya
2012-05-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/235
10.33508/jima.v1i3.235
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 3 (2012); 40-43
2303-1727
10.33508/jima.v1i3
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/235/230
oai:ojs.jurnal.wima.ac.id:article/240
2021-05-21T13:15:05Z
JIMA:ART
FENOMENA MANAJEMEN LABA DAN UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING
INDRA, ANDRE NATA
Recently, companies are often faced with a problem limited funding, which make the company can no longer depend on internal funding sources only. To that, companies must seek external funding sources, which one of them can be done by a public share issue. Public share issue is also known as an IPO (Initial Public Offering). For companies that will perform the IPO, earnings management is a common step that taken to attract investors to invest in that company. Earnings management is management interference in the process of preparing financial statements in order to enhance corporate value. With the earnings management policy, later will happen a phenomenon that called underpricing, where the price of shares traded on the primary market lower than when it is traded on the secondary market.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/240
10.33508/jima.v1i4.240
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 81-21
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/240/235
oai:ojs.jurnal.wima.ac.id:article/245
2021-05-21T13:15:05Z
JIMA:ART
PENGARUH TINGKAT INDEPENDENSI, KOMPETENSI, OBYEKTIFITAS, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT YANG DIHASILKAN KANTOR AKUNTAN PUBLIK DI SURABAYA
GUNAWAN, LIE DAVID
Company's and the auditors profession alike are faced with severe challenges. They both have to maintain our existence in competition with the company's competitors or associates seprofesinya. The company wants unqualified opinion as a result of the audit report, in order peformanya look good in the public eye so it can run its operations smoothly. Variables used in this study were independent variables: independence, competence, objectivity, integrity and the dependent variable is the quality of audits. This study aims to analyze the influence of the independence, competence, objectivity, integrity of audit quality produced by the auditor in Surabaya. The research data obtained from questionnaires by the number of data by 35 respondents. These results indicate that the independence, competence, objectivity, integrity significant effect on audit quality. From these results: independence, competence, objectivity, integrity as a concern for the auditor in Surabaya to produce a good quality audit.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/245
10.33508/jima.v1i4.245
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 44-48
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/245/240
oai:ojs.jurnal.wima.ac.id:article/250
2021-05-21T13:15:05Z
JIMA:ART
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA
NOTOPRASETIO, CHRISTINA GUNAEKA
This research was aimed to investigate the influence of emotional intelligence and spiritual auditor on the performance of auditors in public accounting office in Surabaya. The analysis was based on respondents' answers obtained through a questionnaire distributed in Surabaya. The population of this research is a public accountant who was in Surabaya. This study uses a Multiple Linear Regression, F test used to determine the effect of intelligence and spiritual emosional auditor, and the t test used to determine the effect of emotional intelligence and spiritual auditor
separately to the performance of auditors. The analysis showed that emotional and spiritual intelligence auditor significant effect on the performance of auditors.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/250
10.33508/jima.v1i4.250
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 76-81
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/250/245
oai:ojs.jurnal.wima.ac.id:article/255
2021-05-21T13:15:05Z
JIMA:ART
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE OPERASI TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
CECILIA, .
Earnings information is a component of the company's financial statements that aim to assess the performance of management, to help estimate the ability of earnings, predicted earnings, assess risks in invest. It is aware of management, so management tends to disfuctional behavior (inappropriate behavior) is to perform income smoothing
to resolve conflicts that arise between management and the various stakeholders in the company. Therefore, this study aims to examine the effect of firm size, profitability, and operating leverage of income smoothing. This quantitative study aimed to examine the factors that influence income smoothing. Independent variables are firm size, profitability, and operating leverage. Firm size is measured by the natural logarithm of total assets, profitability measured by return
on assets, and operating leverage is measured by the total cost of amortization and depreciation to the total cost. Object of study is a manufacturing company listed on the Indonesia Stock Exchange in 2008-2010. Samples used in the study by 67 manufacturing companies selected by purposive sampling technique. Sources of data obtained from the Indonesian Capital Market Directory. Techniques of data analysis using logistic regression.The analysis shows that firm size and leverage does not affect the operation of income smoothing, while profitability, smoothing effect on income.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/255
10.33508/jima.v1i4.255
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 101-106
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/255/250
oai:ojs.jurnal.wima.ac.id:article/152
2021-04-26T10:33:39Z
JIMA:ART
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE KEUANGAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BEI
WILIANTO, ARIEF
This research was conducted to know influence Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Return On Equity (ROE) with stock price. Population used in this study were manufacturing companies went public, in which the research period in 2007-2010 and 130 samples obtained as a manufacturing company obtained by purposive
sampling technique. Data taken from the Indonesian Capital Market Directory (ICMD) and financial statements. There are two variables that lifted the stock price as the dependent variable and the DPR, DER, and ROE as an independent variable. Data analysis technique used is multiple linear regression analysis. The results showed that DPR and DER
has a significant influence on stock prices. And ROE do not have a significant effect on stock prices. In the partial testing, variables significantly influence DPR with a significance level of 0.000
Universitas Katolik Widya Mandala Surabaya
2012-04-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/152
10.33508/jima.v1i3.152
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 3 (2012)
2303-1727
10.33508/jima.v1i3
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/152/150
Copyright (c) 2021 ARIEF WILIANTO
oai:ojs.jurnal.wima.ac.id:article/3454
2021-11-23T12:44:06Z
JIMA:ART
PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN MODERASI PROFITABILITAS
Fellycia, Fellycia
Lasdi, Lodovicus
Complex company activities often cause environmental damage. One form of corporate responsibility efforts in suppressing or preventing such damage is to carry out Corporate Social Responsibility (CSR). CSR disclosure has become a must for every company that can provide tangible evidence of the company's participation in people's lives. This study was conducted to determine how the influence of CSR by using profitability as a moderator on firm value. Manufacturing companies that have been listed on the IDX with a period spanning 2016-2019 are taken as research objects. A total of 65 samples have been selected through purposive sampling method. Analysis related to the established hypothesis was carried out using multiple linear regression. This study resulted in a conclusion that there was a positive and significant effect of CSR on firm value, however, the use of profitability as a moderation could not give the effect of CSR to increase firm value.
Universitas Katolik Widya Mandala Surabaya
Universitas Katolik Widya Mandala Surabaya
2021-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3454
10.33508/jima.v10i1.3454
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 10, No 1 (2021): June; 41-49
2303-1727
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/3454/2801
Copyright (c) 2021 Fellycia Fellycia
oai:ojs.jurnal.wima.ac.id:article/3566
2021-12-21T13:18:28Z
JIMA:ART
AUDIT QUALITY AND SEGMENTAL REPORTING QUALITY DETERMINE THE COST OF EQUITY
Yonathan, Calvin
Lasdi, Lodovicus
Audit quality; segmental reporting quality; cost of equity
Saat ini banyak perusahaan yang melakukan diversifikasi untuk meningkatkan daya saingnya. Bagi perusahaan yang memiliki segmen operasi, maka diperlukan adanya informasi segmen operasi bagi para pihak yang memiliki kepentingan di perusahaan sebagai informasi tambahan untuk menilai kinerja perusahaan. Hal ini penting bagi para investor sehingga mereka dapat mengambil keputusan investasi dengan tepat. Oleh karena itu tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kualitas audit terhadap biaya ekuitas perusahaan, serta pengaruh kualitas audit terhadap biaya ekuitas perusahaan melalui kualitas pelaporan segmen perusahaan. Desain penelitian ini adalah penelitian kuantitatif dengan hipotesis. Jenis data yang digunakan adalah data kuantitatif sekunder yaitu laporan keuangan dan harga saham. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linear dan uji Sobel. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh negatif terhadap biaya ekuitas. Berikutnya untuk kualitas pengungkapan segmen tidak memediasi hubungan antara kualitas audit dengan biaya ekuitas perusahaan.
Universitas Katolik Widya Mandala Surabaya
Universitas Katolik Widya Mandala Surabaya
2021-12-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3566
10.33508/jima.v10i2.3566
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 10, No 2 (2021): December; 97-103
2303-1727
10.33508/jima.v10i2
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/3566/2837
Copyright (c) 2021 Calvin Yonathan, Lodovicus Lasdi
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/3160
2021-04-28T09:59:37Z
JIMA:ART
oai:ojs.jurnal.wima.ac.id:article/3975
2022-11-07T10:12:03Z
JIMA:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN
Herada, Fellicia Monica
Dwijayanti, Patricia Febrina
integrity of financial statements; financial distress; corporate governance mechanism
This study aims to examine and analyze the effect of corporate governance mechanism (managerial ownership, institutional ownership, independent commissioners and audit committees) and financial distress on the integrity of financial statements. The design of this research is quantitative research with hypothesis testing. The type of data used is quantitative data in the form of annual reports of manufacturing companies listed on the IDX for the 2018-2020 period as well as stock price data. The sampling technique used in this research is purposive sampling technique and the data analysis technique used is multiple linear regression. The results of this study indicate that the corporate governance mechanism variables (managerial ownership, institutional ownership, independent commissioners and audit committees) have no effect on the integrity of financial statements, while the financial distress variable has a negative effect on the integrity of financial statements.
Universitas Katolik Widya Mandala Surabaya
2022-06-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3975
10.33508/jima.v11i1.3975
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 1 (2022): June; 24-37
2303-1727
10.33508/jima.v11i1
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/3975/3066
Copyright (c) 2022 Patricia Febrina Dwijayanti, Fellicia Monica Herada
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/4547
2023-03-19T07:51:00Z
JIMA:ART
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT
Tejo, Yessie Beatrix
Sofian, Sofian
Perilaku Disfungsional Audit, Time Budget Pressure, Locus of Control, Komitmen Profesional
Laporan keuangan menjadi salah satu elemen penting dalam perusahaan yang digunakan oleh banyak pemangku kepentingan. Auditor sebagai pihak ketiga memiliki bertanggung jawab untuk melakukan audit atas laporan keuangan perusahaan guna memberikan jaminan bahwa laporan keuangan perusahaan telah disajikan sesuai dengan PSAK dan bebas dari salah saji material. Dalam melaksanakan prosedur audit, time budget pressure, locus of control, dan komitmen profesional menjadi faktor-faktor yang dapat mendorong auditor melakukan perilaku disfungsional audit.Penelitian kuantitatif ini bertujuan untuk menguji pengaruh time budget pressure, locus of control, dan komitmen profesional terhadap perilaku disfungsional audit. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Wilayah Surabaya yang terdaftar pada Direktori Kantor Akuntan Publik tahun 2022. Data penelitian ini adalah data primer yang bersumber dari pembagian kuesioner. Teknik penyampelan dilakukan dengan convenience sampling. Sample penelitian ini terdiri dari 136 auditor dari 27 Kantor Akuntan Publik di Wilayah Surabaya. Teknik analisis data menggunakan analisis regresi linear berganda.Hasil penelitian ini menunjuukan bahwa time budget pressure berpengaruh positif terhadap perilaku disfungsional audit. Sedangkan locus of control dan komitmen profesional tidak berpengaruh terhadap perilaku disfungsional audit.
Universitas Katolik Widya Mandala Surabaya
2023-03-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4547
10.33508/jima.v11i2.4547
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 11, No 2 (2022): December; 87-95
2303-1727
10.33508/jima.v11i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4547/3245
Copyright (c) 2023 Yessie Beatrix Tejo, Sofian Sofian
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/4624
2023-07-27T04:01:26Z
JIMA:ART
PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE
Damsut, Veronica Santica
Shanti, Shanti
Thin capitalization; intensitas persediaan; likuiditas; tax avoidance
Penelitian ini bertujuan untuk menguji pengaruh dari Thin Capitalization, Intensitas Persediaan, dan Likuiditas terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor dasar dan kimia dan sektor barang dan konsumsi yang terdaftar pada Bursa Efek Indonesia tahun 2019-2021. Berdasarkan kriteria yang ditetapkan, jumlah sampel yang diperoleh adalah 47 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling dengan metode analisis regresi linier berganda dengan menggunakan aplikasi SPSS. Penelitian ini menggunakan uji statistik deskriptif, model persamaan linier berganda, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil pengujian diperoleh, Thin Capitalization dan Likuiditas tidak berpengaruh terhadap Tax Avoidance. Sedangkan Intensitas Persediaan berpengaruh negatif terhadap Tax Avoidance.
Universitas Katolik Widya Mandala Surabaya
-
2023-06-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4624
10.33508/jima.v12i1.4624
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 1-12
2303-1727
10.33508/jima.v12i1
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4624/3337
Copyright (c) 2023 Veronica Santica Damsut, Shanti -
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/4834
2023-07-27T04:01:26Z
JIMA:ART
PENGARUH DIVERSIFIKASI PRODUK, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUMBER DAYA MANUSIA
Sibarani, Gillian Pauli
Shanti, Shanti
Product diversification; leverage; profitability; company size; human resource disclosure
This study seeks to reveal the relationship between product diversification, leverage, profitability, and company size on human resource disclosure. These variables were chosen since they were included as factors influencing disclosure on human resources. This study used quantitative research with hypothesis testing. This study used secondary data in the form of company data taken from the annual report of manufacturing companies listed on Indonesia Stock Exchange during the period of 2016-2019. Based on the predetermined criteria, the number of research samples used was 186 data. The data analysis technique in this study used multiple linearregression.The results showed that product diversification had a positive effect on human resources disclosure. Leverage has no effect on human resources disclosure. Profitability has a positive effect on human resources disclosure. Company size has no effect on human resources disclosure.
Universitas Katolik Widya Mandala Surabaya
2023-07-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/4834
10.33508/jima.v12i1.4834
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 63-75
2303-1727
10.33508/jima.v12i1
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/4834/3357
Copyright (c) 2023 Gillian Pauli Sibarani, Shanti Shanti
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/5353
2024-02-03T17:37:32Z
JIMA:ART
PENGARUH ESG DISCLOSURE TERHADAP KINERJA KEUANGAN DIMODERASI DENGAN GENDER DIVERSITY
Wijaya, Dian Harto
Dwijayanti, S, Patricia Febrina
Financial Performance; ESG Disclosure; Gender Diversity
Tujuan dilakukan penelitian ini adalah untuk menganalisis pengaruh ESG disclosure terhadap kinerja keuangan dengan moderasi gender diversity. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pengujian hipotesis. Variabel independen yang digunakan pada penelitian ini adalah ESG disclosure, variabel dependen adalah kinerja keuangan yang diproksikan dalam ROA t+1. Penelitian ini menggunakan variabel moderasi yaitu gender diversity dan variabel kontrol yaitu umur perusahaan. Objek penelitian ini adalah perusahaan pertambangan dan manufaktur yang terdaftar di BEI dan ESG score-nya diukur oleh Bloomberg pada periode 2018-2021. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menemukan bahwa ESG disclosure tidak berpengaruh terhadap kinerja keuangan, sedangkan gender diversity mampu memperkuat pengaruh ESG disclosure terhadap kinerja keuangan.
Universitas Katolik Widya Mandala Surabaya
2024-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/5353
10.33508/jima.v12i2.5353
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 124-133
2303-1727
10.33508/jima.v12i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/5353/3562
Copyright (c) 2024 Dian Harto Wijaya, S, Patricia Febrina Dwijayanti
https://creativecommons.org/licenses/by-nc/4.0
oai:ojs.jurnal.wima.ac.id:article/231
2021-04-26T10:33:39Z
JIMA:ART
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI DI BEI
WIJAYA, SHEARLY PUTRI
Intellectual capital is the knowledge that can assist companies in creating a product that attracted the attention of consumers. The existence of intellectual capital, companies can maximize existing resources to create innovative products. Therefore, this study aims to examine the effect of intellectual capital on the profitability of the
pharmaceutical company listed on the Indonesia Stock Exchange 2006-2010 period.Quantitative research design is a hypothesis. Research variables used are intellectual capital (VAIC) and profitability, including return on asset (ROA), return on equity (ROE) and earnings per share (EPS). Companies studied were pharmaceutical company listed on the Indonesia Stock Exchange study period from 2006-2010. Type of data used is quantitative data obtained from the IDX website and ICMD. Data analysis techniques using simple linear regression.The result showed that the positive effect on intellectual capital return on asset (ROA), return on equity (ROE) and earnings per share (EPS). This is because the company utilize and manage the intellectual capital owned by the well and the maximum, so it can provide added value
to earnings per share.
Universitas Katolik Widya Mandala Surabaya
2012-05-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/231
10.33508/jima.v1i3.231
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 3 (2012); 18-23
2303-1727
10.33508/jima.v1i3
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/231/226
oai:ojs.jurnal.wima.ac.id:article/236
2021-04-26T10:33:39Z
JIMA:ART
DAMPAK KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN PADA KINERJA MANAJERIAL
GOZALI, MARETA CHRISNA
Management accounting system (SAM) provides information for managers to predict consequences that may occur from a variety of alternative activities on the Organization and provides a mechanism for controlling the
organization. The purpose of this discussion is to discuss “the impact of information on the performance characteristics of the SAM and discusses the benefits of systems of managerial accounting for managers”. Information that has the characteristics of a good, as broadscope, timeliness, aggregation, and integration it needs to improve the accuracy of
decision-making. Performance management would be good if the right management decisions. Both are information can be obtained from the information system of directional and well-integrated, SAM.
Universitas Katolik Widya Mandala Surabaya
2012-05-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/236
10.33508/jima.v1i3.236
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 3 (2012); 44-48
2303-1727
10.33508/jima.v1i3
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/236/231
oai:ojs.jurnal.wima.ac.id:article/241
2021-05-21T13:15:05Z
JIMA:ART
STRATEGI PEMBERIAN INFORMASI AKUNTANSI UNTUK MENGURANGI ESKALASI KOMITMEN
TANJUNG, RIZKIANO
In thebusiness world, decision making is very influential on the future of the business. A manager of the company is required to be able to make decisions that provide benefit forthe company. But in reality, managers sometimes do their regularities in the decision making process. One of these irregularities is the escalation of commitment. Lack ofinformation held bymanagersduringdecision making processcan trigger the occurrenceescalation ofcommitment. Information that can be used by managers one of which is the accounting information. It is expected a manager can use the accounting information as a strategy in decision making process so it can reduce the occurrence of escalation of
commitment. With theexistence of a dequate and accurate information, managers are expected toimplement the decision making process with the appropriate and in accordance with theproblems facedby the business project. If the manager has taken a decision in accordance with the objectives of the company, the managers have been avoided from acts of escalation of commitment.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/241
10.33508/jima.v1i4.241
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 22-27
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/241/236
oai:ojs.jurnal.wima.ac.id:article/246
2021-05-21T13:15:05Z
JIMA:ART
PERANAN PENGGUNAAN INFORMASI AKUNTANSI PADA KINERJA UNIT BISNIS DALAM BERBAGAI TINGKATAN KOMPETISI PASAR
SUDARMADJI, LINDA CHRISTIANI
In the era of globalization demands will be quality products and services are getting older. The representation of and service to consumers with a conventional system will not be able to make a firm stand the competition, therefore the company must think to develop and utilize his strategy. One way to do that is by doing a repair on an ongoing basis.
Accounting Systems Management (ASM) is an important source of information to assist managers in controlling its activities as well as reduce uncertainty environment so that the organization can achieve success. So the likelihood of occurrence of small companies that implement a failure for this information. Companies can apply ASM information as the basis for making decisions that will improve the performance of business units in different levels of market competition. The level of competition occurs due to many factors that influence, so the company must act fast in
responding to those situations.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/246
10.33508/jima.v1i4.246
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 49-55
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/246/241
oai:ojs.jurnal.wima.ac.id:article/251
2021-05-21T13:15:05Z
JIMA:ART
PENERAPAN PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER
Selvya Aviana, Putu Mega
Accounting information systems related to the company's business activities such as classifying, recording and communicating information as a result of the end to reach a good decision for the internal parties and external parties, along with the development of technology, the accounting information system switched from manual to computerized.
This paper aims to unravel the implementation of internal controls in accounting information systems and the role of internal control systems to evaluate and improve the system of accounting information. Information systems, computerbased accounting, which is where all the business processes using computerized processes. The use of accounting
information systems computer-based in its implementation does not escape from the risks that occur, either intentionally risk or unintentionally risk. Companies that use information systems computer-based accounting requires that internal controls are integrated to produce the maximum, thus helping companies to minimize risks that may occur in connection with the use of computer-based accounting information systems to business processes.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/251
10.33508/jima.v1i4.251
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 65-70
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/251/246
oai:ojs.jurnal.wima.ac.id:article/256
2021-05-21T13:15:05Z
JIMA:ART
PENGGUNAAN TARGET COSTING DALAM PENGEMBANGAN PRODUK
SARI, PUTRI ZANUFA
Tight competition caused the company should try to make adjustments to the consumer. Strict competition makes consumers have many choices of products for consumption. Companies should pay attention to the issue price if you want to be the choice of consumers in purchasing decisions.Target costing seems to fit the needs of the company's price
adjustment related problems at more stringent levels of competition. Target costing is an attempt to set the cost of the product in accordance with the selling price to be determined. Target costing is the selling price minus the expected profit rate. The use of target costing will cause the company is able to sell products at a price that is acceptable to
consumers. Condition of existing opportunities for successful product development. The use of target costing works well, if supported by the ability to create efficiencies and cost effectiveness in the production process. It is intended that each production activity is able to bring operational costs down, and eventually be able to produce cost calculations in accordance with the target. It is also capable of producing products with low price in accordance with the quality expectations of consumers but are still acceptable.
Universitas Katolik Widya Mandala Surabaya
2012-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/256
10.33508/jima.v1i4.256
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 1, No 4 (2012); 107-112
2303-1727
10.33508/jima.v1i4
eng
http://journal.wima.ac.id/index.php/JIMA/article/view/256/251
oai:ojs.jurnal.wima.ac.id:article/2779
2021-11-23T12:40:47Z
JIMA:ART
IMPLEMENTASI PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN: STUDI KASUS PADA PT. REASURANSI SYARIAH INDONESIA
Abdurrahman, Avicenna
., Novita
Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan pengendalian internal berbasis COSO Framework (X1) dan Good Corporate Governance (X2) terhadap kinerja perusahaan (Y) PT Reasuransi Syariah Indonesia. Teknik pengumpulan data menggunakan kuesioner yang diberikan kepada 30 sampel karyawan perusahaan. Hasil analisis data menunjukkan bahwa pengendalian internal tidak berpengaruh signifikan terhadap kinerja perusahaan, sedangkan Good Corporate Governance berpengaruh signifikan terhadap kinerja perusahaan. Diperlukan penelitian lebih lanjut terkait kinerja perusahaan guna meningkatkan keakuratan hasil penelitian, misalnya dengan memperluas wilayah penelitian dan menambah variabel penelitian. Kata kunci: pengendalian internal, tata kelola perusahaan yang baik, kinerja perusahaan, coso framework, reasuransi syariah The purpose of this study is to determine the effect of the implementation of internal control based on the COSO Framework (X1) and Good Corporate Governance (X2) on the company performance (Y) of PT Reasuransi Syariah Indonesia. The data collection technique used a questionnaire given to 30 samples of company employees. The results of data analysis indicate that internal control doesn't have a significant effect on company performance, while Good Corporate Governance has a significant effect on company performance. Further research related to company performance is needed to improve the accuracy of research results, for example by expanding the research area and adding research variables. Keywords: internal control, good corporate governance, company performance, coso framework, sharia reinsurance
Universitas Katolik Widya Mandala Surabaya
2021-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/2779
10.33508/jima.v10i1.2779
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 10, No 1 (2021): June; 1-10
2303-1727
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/2779/2741
Copyright (c) 2021 Jurnal Ilmiah Mahasiswa Akuntansi
oai:ojs.jurnal.wima.ac.id:article/3527
2021-11-23T12:44:33Z
JIMA:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI
Siswanto, Velia Velia Brigitta Angelina
Wijaya, Hendra
All financial performance that has been carried out by the company during a period will be accounted for at the end of the year by disclosing the company's financial statements. Financial reports will later become one of the most important bases in taking action for both external and internal parties of the company, so that the quality of the financial reports produced by the company must be guaranteed. The demand for companies to produce quality financial reports can be assisted by the application of conservatism accounting principles because business situation can change quickly and unexpectedly. This research was conducted with the intention of testing and analyzing the influence of selected factors on the application of accounting conservatism. This research will be carried out by using a quantitative approach and testing hypotheses. This study examines manufacturing companies listed on the IDX in the 2015-2019 period to become the object of research. All samples were taken by purposive sampling method. The results of the study were obtained from multiple linear regression analysis, where it can be concluded that the occurrence of information asymmetry and the presence of an analyst does not guarantee that the company will or will not apply accounting conservatism. However, the litigation risk that may be faced by a company can influence the company in deciding the use of accounting conservatism principles.
Universitas Katolik Widya Mandala Surabaya
2021-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3527
10.33508/jima.v10i1.3527
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 10, No 1 (2021): June; 50-60
2303-1727
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/3527/2803
Copyright (c) 2021 Velia Velia Brigitta Angelina Siswanto, Hendra Wijaya
oai:ojs.jurnal.wima.ac.id:article/3567
2021-12-21T13:18:28Z
JIMA:ART
PENGARUH TIPE INDUSTRI, TINGKAT UTANG DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON
Tana, Hendrikus Ferdinand Paga
Nugraheni, Bernadetta Diana
Pengungkapan Emisi Karbon; Tipe Industri; Tingkat Utang dan profitabilitas
Aktivitas revolusi industri menyebabkan peningkatan emisi karbon yang dilepaskan ke udara. Pelaku usaha industri adalah pemain terbesar penyumbang emisi karbon di atmosfer bumi mengakibatkan pemerintah dan stakeholder memperdulikan permasalahan ini. Pentingnya kasus terkait emisi karbon membuat stakeholders melihat kinerja suatu perusahaan secara me- nyeluruh mulai dari kinerja terkait keuangan perusahaan secara keseluruhan sampai pada kinerja lingkungan salah satunya yaitu pengungkapan emisi karbon. Pengungkapan emisi karbon juga dilakukan untuk mencerminkan etika bisnis yang baik dan sebagai bentuk tanggung jawab perusahaan ter- hadap lingkungan dan masyarakat yang berada disekitar perusahaan. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh variabel tipe industri, tingkat utang dan profitabilitas terhadap pengungkapan emisi karbon. Populasi dari penelitian ini adalah perusahaan manufaktur terdaftar di BEI periode 2017-2019, keseluruhan data sampel 69 dipilih dengan teknik purposive sampling. Alat uji data menggunakan software SPSS 23. Analisis yang digunakan yakni analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa variabel profitabilitas berpengaruh positif terhadap pengungkapan emisi karbon se- dangkan variabel tipe industry dan tingkat utang tidak memiliki pengaruh terhadap pengungkapan emisi karbon.
Universitas Katolik Widya Mandala Surabaya
Universitas Katolik Widya Mandala Surabaya
2021-12-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JIMA/article/view/3567
10.33508/jima.v10i2.3567
JURNAL ILMIAH MAHASISWA AKUNTANSI; Vol 10, No 2 (2021): December; 104-112
2303-1727
10.33508/jima.v10i2
ind
http://journal.wima.ac.id/index.php/JIMA/article/view/3567/2838
Copyright (c) 2021 Hendrikus Ferdinand Paga Tana, Bernadetta Diana Nugraheni
https://creativecommons.org/licenses/by-nc/4.0
9e2349e49b66451aa7ae74a6241e6bf9