2024-03-28T17:25:03Z
http://journal.wima.ac.id/index.php/index/oai
oai:ojs.jurnal.wima.ac.id:article/5354
2024-02-03T17:37:32Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/5354
2024-02-03T17:37:32Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 134-145
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN
Renyaan, Resky Marsel; Universitas Katolik Widya Mandala Surabaya
Sofian, Sofian; Universitas Katolik Widya Mandala Surabaya
2024-02-03 16:58:05
url:http://journal.wima.ac.id/index.php/JIMA/article/view/5354
id
Pada era normalisasi akibat merebaknya virus Covid-19, perusahaan tetap dipaksa beradaptasi untuk mempertahankan eksistensinya. Keberhasilan kinerja perusahaan dalam situasi dan kondisi seperti itu sangat penting karena pertumbuhan laba yang baik dan konstan berpengaruh terhadap keberlangsungan usaha perusahaan dalam jangka panjang. Good Corporate Governance menjadi salah satu faktor penting untuk mencapai tujuan dari perusahaan sehingga Good Corporate Governance sendiri memiliki arti yaitu suatu konsep yang menjunjung tinggi pentingnya hak pemegang saham dalam hal mendapatkan informasi dengan benar, akurat, dan tepat waktu. Desain penilitian ini menggunakan metode kuantitatif dengan pengujian hipotesis secara empiris. Penelitian ini bersifat kuantitatif betujuan menganalisis pengaruh Good Corporate Governance khususnya pengaruh Dewan Direksi, Dewan Komisaris dan Komite Audit terhadap kinerja keuangan pada perusahaan manufaktur. Variabel dependen dalam penelitian ini adalah kinerja keuangan perusahaan manufaktur yang diukur dengan ROA. Kinerja keuangan menjadi prestasi manajemen perusahaan dalam menjalankan fungsi dan pengelolaan aset beserta sumberdaya perusahaan. Variabel independen dalam penelitian ini meliputi ukuran dewan direksi, dewan komisaris dan komite audit. Variabel dewan direksi diukur dengan jumlah anggota dewan direksi yang ada pada perusahaan. Dewan komisaris diukur berdasarkan jumlah anggota dewan komisaris terdiri dari komisaris dan komisaris independen. variabel komite audit diukur dengan jumlah anggota komite audit yang ada pada perusahaan.Tujuan dilakukan Penelitian ini untuk menguji dan menganalisis pengaruh mekanisme corporate governance terhadap kinerja keuangan perusahaan (ROA). Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dengan periode 2019-2021. Uji pada penelitian meliputi uji normalitas, uji heteroskedastisitas, uji autokorelasi dan uji multikollinearitas. Hasil uji t data mengambarkan titiknya sesuai atau menyesuaikan dengan garisnya dimana telah sesuai dengan kriteria yang ada. Maka disimpulkan bahwa data dari penelitian ini terdistribusi normal, tidak terjadi heterokedastisitas dan model regresi tersebut baik, data yang dihasilkan panel sehingga tidak perlu dilakukan uji autokorelasi. Uji multikolineritas terpenuhi karena tidak terjadi multikolineritas pada setiap variabel independen. Hasil penelitian yang dilakukan peneliti bahwa pada variabel independent dewan direksi memiliki pengaruh terhadap kinerja keuangan, dewan komisaris tidak memiliki pengaruh terhadap kinerja keuangan perusahaan dan Variabel komite audit tidak berpengaruh terhadap kinerja keuangan.
oai:ojs.jurnal.wima.ac.id:article/232
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/232
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 24-29
PERAN PROFESIONALISME AUDITOR DALAM MENGUKUR TINGKAT MATERIALITAS PADA PEMERIKSAAN LAPORAN KEUANGAN
CHRISTIAN, YOHANNES
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/232
en
The information presented in the financial statements will be used as a basis for decision making. Examination of financial statements performed by the auditor and received unqualified opinion, is expected to provide assurance that the financial statements are free of material misstatement and are presented with accounting principles generally acceptable. Professionalism major demand of someone working as an auditor. Picture of someone who is professional in the profession of auditor reflected in five dimensions: dedication to the profession, social obligations, independence,
confidence in the rules of the profession, and relationships with colleagues. In conducting the audit of financial statements, auditors are required to make consideration of the level of materiality in planning and designing audit procedures, as well as evaluating the fairness of the financial statements as a whole.
oai:ojs.jurnal.wima.ac.id:article/237
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/237
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 49-54
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BEI
ARIESTA, DINA
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/237
en
Corporate managers has more awareness of internal information and corporate prospects in the future than the investor. Therefore, managers is obliged to disclose finance information in order to know the financial performance of the company which can be used to measure profit. Corporate profits come for managers who can run the company
effectively and efficiently. Therefore, this study aims to examine the influence of organizational culture, managerial and funding to the company's profitability. Study sample was 30 manufacturing companies listed on the Indonesia Stock Exchange in the period 2007-2009. This study was a quantitative research design with hypotheses and data sources obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The technique used is multiple linear regression analysis.The analysis showed that the organizational, managerial, culture and financing have positive effect on corporate profitability. Organizational culture is important and can deal with problems and opportunities of internal and external environment. The bigger the profit the company's total assets (wealth) which belongs to the company.
More generated by a company means that profits the assets are hight become.
oai:ojs.jurnal.wima.ac.id:article/242
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/242
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 28-31
PERANAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN DAN KEPERCAYAAN INVESTOR
SIMADIBRATA, THERESIA ADELIA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/242
en
Financial report has been used by the investors to make a decision making during investment. The best quality of financial report related with Good Corporate Governance of a company. A company must adopt and apply the principles of Good Corporate Governance. By doing these principles, the company expected to have good internal management, so they could make a better quality of financial report.Good Corporate Governance is required to control the behavior of corporate managers act in order not to benefit himself, his own so as to give investors confidence to invest. Good Corporate Governance principles are transparency, accountability, fairness and responsibility. The existence of good corporate governance, it is expected that an increase in the company's internal performance
management through performance monitoring and management accountability to other stakeholders.
oai:ojs.jurnal.wima.ac.id:article/247
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/247
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 56-59
PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT
NUGRAHA, MIKHAIL EDWIN
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/247
en
Great trust of the users of audited financial statements and other services provided by a public accountant requires public accountants to audit the quality attention it generates. This study aims to analyze the effect of independence, competence and professionalism of audit quality. Quality audit is a possibility (joint probability) in which an auditor will discover and report violations of existing clients in the accounting system. The possibility of misstatement the auditor will find depends on the auditor's understanding of the quality (competence), after it reported a misstatement of action depends on the independence of the auditor. High quality audit will produce reliable financial
statements as a basis for decision making. In addition, an auditor must comply with applicable laws and regulations and should avoid any actions that could discredit the profession, this is related to the principle of professional behavior of an auditor. Object of this study is the independent auditor in Surabaya. The research data obtained from filling out the questionnaire with the amount of data as many as 47 people respondent of 21 KAP. Sampling technique using a convenience sampling. Analysis of data using a test of validity, reliability test and linear regression. These results indicate that the independence and professionalism does not have a positive significant effect on audit quality, whereas a significant positive effect on the competence of quality audit.
oai:ojs.jurnal.wima.ac.id:article/252
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/252
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 82-87
FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR DI BEI
PANDUTAMA, ARVIAN
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/252
en
This research aims at providing empirical evidence on factor that affect obligation ratings prediction. The variables on this research consist of leverage, size, profitability, growth, maturity, secure, and auditor reputation. The sample of this research consist of 11 manufacturing firms are listed in Indonesian Stock Exchange and rated by PT. PEFINDO from 2007-2010. The type of data used in this research was secondary data. Logistic regression is used to test the hypothesis. The result of this research shows that all variables generally can be the instrument for predicting the corporate bond rating. However, only secure is significant variable determining obligation ratings. Leverage, size, profitability, growth, maturity, and auditor reputation are insignificant variables determining obligation ratings. The result of this research indicates that in general, the obligation manufacturing firms in Indonesia are investment grade.
oai:ojs.jurnal.wima.ac.id:article/4
2012-11-02T13:13:34Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4
2012-11-02T13:13:34Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 1-8
PERANCANGAN SISTEM INFORMASI PENGGAJIAN TERKOMPUTERISASI DALAM RANGKA MENINGKATKAN EFEKTIVITAS, EFISIENSI, DAN PENGENDALIAN INTERNAL PADA YAYASAN LAZARIS
ORELIA WIBOWO, IVONE
2012-10-04 12:44:52
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4
en
This study uses SMAK St. Louis1 and SMAK St.Louis2 as a pilot project. Payroll system in both schools
currently has aweakness in the teacher’s attendance recording system and payroll, data are saved manually. This
weaknesses lead to some other payroll constraints which resulted less effective, less efficient, and has a weak internal
control payroll system. Research conducted in the form of case studies. Type of data collected is qualitative data
derived from the internal organization. Data collection methods are interviews and documentation. The unit of analysis
in this study is the procedure, documents, and payroll records. Data analysis technique used is systems analysis, design
concepts, and physical design. Research has been conducted, resulting in a computerized payroll information system
design in order to improve effectiveness, efficiency, and internal controls on Lazaris Foundation. Computerized payroll
information system design includes the design concept consists of system flowcharts, Data Flow Diagrams (DFD),
Entity Relationship Diagrams (ERD), and physical design consisting of design output, input, databases, and access that
results in a payroll application program.
oai:ojs.jurnal.wima.ac.id:article/257
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/257
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 113-117
PERKEMBANGAN STANDAR AKUNTANSI KEUANGAN DI INDONESIA
PRASETYA, FERRY DANU
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/257
en
Environment and conditions for the existence of legal, social and economic politics vary between countries lent to different accounting standards as well. Financial Accounting Standards of quality is one of the essential infrastructure to realize such transparacy. Financial Accounting Standards is a frame of reference in the prosedurs relating to financial statement presentation. The existence of the Financial Accounting Standards are needed to form a common procedure in explaining how the financial statements prepared and presented. In Indonesia, the Financial Accounting Standards known as the Financial Accounting Standards (IFRSs) which is a result of the formulation of Indonesian Accounting Principals Committee in 1994, replacing the accounting principles Indonesia in 1984. Financial Accounting Standards consist of a Statement of the basic framework of the preparation and presentation of financial statements. SAk is effective starting date of January 1, 1995. As a guide the preparation and presentation of GAAP financial statement into a binding rule, so that the bias toward an understanding of the postal financial statement can be avoided. Indonesia is the case when the harmonization of GAAP toUS-GAAP to IFRS cause changes in the principles of the rules-based system to a principles-based system. IFRS (International Financial Accounting Standards) is an effort to strengthen the global financial architecture and the search for lasting solutions to the lack of transparency of financial information.
oai:ojs.jurnal.wima.ac.id:article/9
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/9
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 31-35
PERANCANGAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI ATAS SIKLUS PENGGAJIAN PADA PT. DUTA AUDIO INTI DI SURABAYA
KRISTANTI, AMEYLIA; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-23 17:17:11
url:http://journal.wima.ac.id/index.php/JIMA/article/view/9
en
PT. Duta Audio Inti is a company specialized in the supply of rental services sound system and generator. As long as these companies use manual accounting information system for payroll cycle, in which the system is not adequate because the system is not able to information needs of the company. Information generated from manual payroll system is often inaccurate and require a lot of time and effort to obtain the desired information. Therefore, this study aims to create a computerized accounting information system design for the payroll cycle at PT. Duta Audio Inti in Surabaya so as to meet the needs of the company payroll information accurate and timely and can minimize the
errors that occur within the company. This study is a applied research with case study. Type of data used in this study is qualitative data and data sources in this study come from internal sources, form the primary data obtained directly from the company as its source. The method used is a preliminary study and field studies include observation, interview
and documentation. Techniques of analysis in this study follow the steps in the System Development Life Cycle (SDLC) that is systems analysis, conceptual design and physical design. The results of this study are the conceptual design of the Data Flow Diagram (DFD) and Entity Relationship Diagram (ERD), physical design includes output design,
database design, input design, control matrix design, decision tables design, and control applications design. With this information system had planned, expected to overcome the problems that occur in the company's payroll cycle.
oai:ojs.jurnal.wima.ac.id:article/14
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/14
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 59-72
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN UTANG TERHADAP KINERJA PASAR DENGAN MODERASI ALIRAN KAS BEBAS
APRILYCIA WIYONO, ARIESTA; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-24 10:17:23
url:http://journal.wima.ac.id/index.php/JIMA/article/view/14
en
Each company which listing in BEI (Indonesia Stock xchange) expected to have good market performance, which indication with stock return increasing from year to year. But that way, not all company can realize the expectation. Theoretically, market performance can be improved to through profitability, dividend policy, debt policy, and free cash flow as moderately.
Target of this research, that is: (1) Testing influence of profitability, dividend policy, and debt policy to market
performance. (2) Testing ability of free cash flow strengthen influence of profitability, dividend policy, and debt policy
to market performance. This research use hypothesis and its type is causal research. Research data taken from secunder data that is ICMD (2007-2010) and financial statement of emiten. Using sample counted 18 company which selected with purposive sampling technique. Technique analyse data multiple regression with moderator effect.
Result of this research indicate that: (1) Profitability and debt policy have a significant positive effect to market performance, while dividend policy has not a significant effect to market performance. (2) Free cash flow can strengthen influence of profitability and debt policy to market performance significantly. On the contrary, free cash flow unable to strengthen influence of dividend policy to market performance significantly.
oai:ojs.jurnal.wima.ac.id:article/3447
2021-11-23T12:40:47Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3447
2021-11-23T12:40:47Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 1 (2021): June; 11-19
PENGARUH KEPEMILIKAN MANAJERIAL DAN INSTITUSIONAL, ASIMETRI INFORMASI, RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISMA AKUNTANSI
Tunggal, Nicholas Alexander; Widya Mandala Surabaya Catholic University
Lasdi, Lodovicus; Universitas Katolik Widya Mandala Surabaya
2021-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3447
Universitas Katolik Widya Mandala Surabaya
id
The users of financial statements depend on the financial statements produced by the company in determining decisions related to the company's business processes. The importance of producing competent financial reports can be done with the principle of conservatism which speaks of prudence. This research is conducted by examining several factors that are thought to have an effect on the application of conservatism. Tests were carried out on non-financial companies in the 2017-2019 period on the IDX. The samples taken in this research are 312 samples by purposive sampling. The results of the data that have been collected through the multiple regression test method, namely managerial ownership, institutional ownership and information asymmetry are known to have no positive effect on accounting conservatism, but unlike other variables, litigation risk has a negative effect on the application of conservatism.
oai:ojs.jurnal.wima.ac.id:article/19
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/19
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 97-102
PERANCANGAN BALANCED SCORECARD SEBAGAI ALAT UNTUK REVIEW STRATEGI PERUSAHAAN (STUDI KASUS PADA PT “SBP” DI SURABAYA)
FEBRINA, MARIA
2012-10-24 11:45:01
url:http://journal.wima.ac.id/index.php/JIMA/article/view/19
en
Traditional systems are considered no longer relevant because it only focuses on the financial side of it which only reflects past performance and is not capable of providing accurate information about the circumstances experienced by the company at the time. Business entities who want to stay in the competition, should consider also the non-financial. Or in other words, companies should pay attention to balance and integration between these two aspects. Balanced Scorecard measures the performance of four different perspectives namely: customer perspective, internal business process perspective, learning and growth perspective, as well as financial perspective. The Balanced Scorecard also related to the critical success factors of business entities, which can be used to determine how large the contribution of each non-financial perspectives of the financial perspective, to determine how the perspectives which require special attention from companies in order to help companies prepare themselves to face competition that sooner or later it will happen. Balanced Scorecard translating promising strategy into strategic objectives of a comprehensive, coherent, balanced, and scalable, and can facilitate the coordination of various strategic goals through communication, persuasion, and trust among the personnel of the organization. PT "SBP" is the sole distributor of light brick and cement liquid. In recent years until now, PT "SBP" still remains a leader in the field. PT "SBP" still do not have competitors who are able to master the world construction market like this company. The results using the Balanced Scorecard tool indicates that PT "SBP" has successfully implemented a variety of competitive strategies inorder to prepare themselves to face competition sooner or later it will happen.
oai:ojs.jurnal.wima.ac.id:article/3563
2021-12-21T13:18:28Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3563
2021-12-21T13:18:28Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 2 (2021): December; 61-69
PENGARUH DEWAN KOMISARIS PEREMPUAN , DEWAN DIREKSI PEREMPUAN , DAN KOMITE AUDIT PEREMPUAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR PADA 2016 - 2018
Valentinus, Bobie; Widya Mandala Surabaya Catholic University
Wijaya, Hendra; Widya Mandala Surabaya Catholic University
2021-12-21 14:16:59
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3563
Universitas Katolik Widya Mandala Surabaya
id
Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris wanita, dewan direksi wanita, dan komite audit wanita terhadap kinerja perusahaan Manufaktur yang terdaftar di BEI pada tahun pengamatan 2016-2018. Data penelitian diperoleh dari laporan keuangan yang dipublikasikan di BEI. Sebanyak 80 data perusahaan manufaktur dengan total 240 tahun pengamatan perusahaan yang diteliti menggunakan metode regresi linier berganda. Dalam penelitian ini digunakan variabel leverage dan size control. Hasil yang diperoleh menunjukkan bahwa tidak terdapat hubungan yang signifikan antara dewan komisaris wanita, dewan direksi wanita, dan komite audit wanita terhadap kinerja perusahaan.
oai:ojs.jurnal.wima.ac.id:article/131
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/131
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 11-15
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI
FERDIANA, NORMA
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/131
en
Good Corporate Governance is a system for companies to run better working system. The purposes of a company are to earn good profit, to be trusted by stakeholders,and to develop the business properly, so it is necessary to perform well. Company's financial performance can be reviewed in the financial statements. This study aims to determine the effect of good corporate governance to financial performance. The independent variable studied is good corporate governance index, while the dependent variable is financial performance as measured by financial ratios, namely Leverage Ratios, Liquidity Ratios, Efficiency or Turnover or Asset Management Ratios, Profitability Ratios, and Market Value Ratios. The object of this study is a mining company listed on the Indonesia Stock Exchange in 2005- 2010. The samples used are nine mining companies which are selected through purposive sampling. The data is analyzed using regression techniques. The result shows that Good Corporate Governance does not affect all financial ratios. Good Corporate Governance affects Liqudity Ratios, but has no effect on Leverage Ratios, Efficiency or Turnover, or Asset Management Ratios, Profitability Ratios, and Market Value Ratios.
oai:ojs.jurnal.wima.ac.id:article/3590
2021-12-21T13:18:28Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3590
2021-12-21T13:18:28Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 2 (2021): December; 113-130
PENGARUH KEPEMILIKAN INSTITUSIONAL, PENGUNGKAPAN INTELEKTUAL, DAN ENTERPRISE RISK MANAGEMENT DISCLOSURE TERHADAP NILAI PERUSAHAAN
Talahaturuson, Aurelia Valcarcel; Widya Mandala Surabaya Catholic University
Lasdi, Lodovicus; Widya Mandala Surabaya Catholic University
2021-12-21 14:17:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3590
Universitas Katolik Widya Mandala Surabaya
id
Perusahaan dalam mengembangkan bisnisnya membutuhkan adanya tambahan modal yang bisa didapatkan melalui investasi. Investor biasanya akan tertarik menanamkan sahamnya pada perusahaan yang mampu mengoptimalkan nilai perusahaannya karena hal tersebut dapat menyejahterakan pemegang saham. Harga dari suatu perusahaan yang semakin tinggi menunjukkan bahwa tingkat kepercayaan masyrakat pada perusahaan juga tinggi. Tingkat kepercayaan masyarakat yang kepada perusahaan juga disebut sebagai nilai perusahaan. Dimana nilai perusahaan dapat dipengaruhi kepemilikan institusional atau kepemilikan saham mayoritas oleh suatu institusi serta adanya pengungkapan intelektual dan terakhir adalah pengungkapan manajemen risiko. Penelitian ini dilakukan untuk memberikan hasil atas ada atau tidaknya pengaruh dari ketiga faktor tersebut pada nilai perusahaan. Perusahaan manufaktur ditetapkan menjadi objek dari penelitian dengan rentang periode yang meneruskan dari penelitian sebelumnya yaitu 2017 - 2019. Data dikumpulkan berupa data sekunder yaitu laporan keuangan dan tahunan perusahaan. Sampel dipilih secara dengan kriteria tertentu. Analisis data dilakukan dengan menganalisis regresi linier berganda. Hasil yang didapatkan dalam penelitian ini adalah adanya pengaruh secara positif dari kepemilikan institusional dan pengungkapan manajemen risiko perusahaan pada nilai dari perusahaan, namun pengungkapan intelektual diketahui memiliki pengaruh negatif terhadap nilai dari perusahaan.
oai:ojs.jurnal.wima.ac.id:article/3977
2022-11-07T10:12:03Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3977
2022-11-07T10:12:03Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 1 (2022): June; 48-57
PENGARUH SLACK RESOURCES, MEDIA EXPOSURE DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
Tiono, Vianca Angela; Accountancy Department, Faculty of Business, Widya Mandala Catholic University Surabaya
Wijaya, Hendra; Accountancy Department, Faculty of Business, Widya Mandala Catholic University Surabaya
Merida, Peggy Delita; Accountancy Department, Faculty of Business, Widya Mandala Catholic University Surabaya
2022-06-30 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3977
slack resources; media exposure; sensitivitas industri; Corporate Social Responsibility (CSR)
id
At present, almost every company or organization only cares about the competition it faces and social and environmental problems. Therefore, the risk that can occur is damage to the environment and the company's internal activities that will have an impact on the community. Therefore, companies need to have a Corporate Social Responsibility (CSR) streak, even though CSR companies are voluntary, but this creation is needed. The dependent in this study is Corporate Social Responsibility (CSR) using the GRI G4 standard as measured by the total items. The company variable is divided by the number of CSR items by the company as many as 91 CSR items. The independent variable used in this study is the slack resources variable, the second variable is media exposure and the third variable is industry sensitivity then assisted by a control variable, namely profitability (ROA), size firm (SIZE) and leverage (DAR). The companies that are the object of this research are mining, energy, chemical, pharmaceutical, cosmetic, food and beverage companies listed on the IDX for the 2017-2019 period. The sample was selected by purposive sampling method. Data analysis was performed using multiple linear regression. The results of the analysis show that slack resources and industrial sensitivity have no effect on the use of CSR, while media exposure has a significant positive effect on CSR
oai:ojs.jurnal.wima.ac.id:article/213
2013-03-23T08:23:21Z
JIMA:ART
v2
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2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 38-42
PERAN KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL DALAM MENINGKATKAN KINERJA AUDITOR
WIJAYANTI, GERSONTAN LEWI
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/213
en
Along with increasing competition in the world of business requires companies to be able to present the financial statements are reliable and accountable to stakeholders. Hence the need for auditors in the world of professional services business in Indonesia experienced rapid development. In order to meet the needs and responsibilities, a
professional auditor is required to improve the performance of the profession. An auditor who achieves good performance will improve client satisfaction, credibility and existence. An auditor as an independent should be able to improve performance. To improve performance, is associated with independent, an auditor also need emotional and spiritual intelligence. That by having the emotional intelligence of an auditor may have a good self-management, so that will affect every act of the play, and even in taking a decision. By having an auditor spiritual intelligence can do the values of truth and as a medium for self-evaluation, thus making the auditor's ability to repair and improve its performance. Therefore, emotional intelligence and spiritual intelligence should be developed to face stiff competition and the work of an auditor is compleks
oai:ojs.jurnal.wima.ac.id:article/4571
2023-03-30T04:54:54Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4571
2023-03-30T04:54:54Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 2 (2022): December; 110-122
PENGARUH LOCUS OF CONTROL, SELF EFFICACY, JOB STRESS DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT
Cicilia, Tazia; Universitas Katolik Widya Mandala Surabaya
Sofian, Sofian; Universitas Katolik Widya Mandala Surabaya
2023-03-19 08:37:27
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4571
Audit judgment; Locus of control; Self-efficacy; Job stress; Kompleksitas tugas
en
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh locus of control, self efficacy, job stress dan kompleksitas tugas terhadap audit judgment. Penelitian ini memakai desain penelitian pengujian hipotesis serta merupakan pendekatan kuantitatif. Metode pengumpulan data yang digunakan adalah metode survei dan jenis data yang dipakai dalam penelitian ini adalah data primer yang didapat dari hasil jawaban kuesioner yang telah disebarkan pada KAP di kota Surabaya yang diukur menggunakan lima skala likert. Auditor yang bekerja pada KAP di kota Surabaya yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI) tahun 2022 berjumlah 29 KAP merupakan sampel dari penelitian ini, sedangkan sampel yang diambil sebanyak 136 responden. Sampel diambil dengan teknik convenience sampling. Teknik analisis data dilakukan dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa locus of control, job stress dan kompleksitas tugas tidak berpengaruh terhadap audit judgment. Sedangkan self efficacy memiliki pengaruh positif terhadap audit judgment.
oai:ojs.jurnal.wima.ac.id:article/218
2013-03-23T08:23:21Z
JIMA:ART
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2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 63-68
IDENTIFIKASI DAN PENYELESAIAN MASALAH PADA UKM MEUBEL
WILLIAM, .
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/218
en
SME business is a business sector which plays an important role in economic development in Indonesia. Existence and role of SMEs which in 2007 reached 49.84 million units, and is 99.99% of the national business, in the order of the national economy is no doubt, by looking at the contribution to employment, the establishment of the Gross Domestic Product (GDP ) national, the value of national exports, and national investment. Furniture in particular SMEs in recent years due to business processes furniture experienced a significant increase, especially in East Java. Constraints that commonly arise in the SME Furniture is usually associated with the scheduling and production costs, which consist of: raw material costs, labor costs, and overhead costs. It is therefore necessary repairs in a manner/method as a solution to the completion of the constraints that typically occurs in the production process in SMEs Furniture.
oai:ojs.jurnal.wima.ac.id:article/4759
2023-07-27T04:01:26Z
JIMA:ART
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2023-07-27T04:01:26Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 28-40
PENGARUH OTORITAS PEMIMPIN DAN UNCERTAINTY ENVIRONTMENT TERHADAP BUDGETARY SLACK
Tanjaya, Erwin; Widya Mandala Catholic University Surabaya
Purwanto, Marini; Widya Mandala Catholic University Surabaya
2023-07-14 12:12:32
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4759
id
Budgetary slack is the tendency of management to intentionally lower revenues or higher costs. Budget slack can cause losses for the company because the company's performance is less than optimal in determining the targets to be achieved. This action is influenced by various factors such as the authority of the leader and the uncertainty of the environment. This research is an experimental study to examine the influence of the leader's authority and uncertainty environment on the occurrence of budgetary slack. The object of this research is the undergraduate students majoring in Accounting at Widya Mandala Catholic University Surabaya as many as 64 participants, using a 2x2 experimental design. Participants were divided into 4 different cells which were given different treatments. The ANOVA test tool is used to test the results of the data that has been collected in order to test the predetermined hypothesis. Before carrying out the ANOVA test, a Levene test will be carried out to determine the level of homogeneity of the data that has been collected, if the data is not homogeneous then the data cannot be used to continue the test. The results of this test prove that leaders who use coercive power encourage subordinate behavior to do budgetary slack compared to leaders who use legitimate power. For environmental uncertainty variables, subordinates who are in low environmental uncertainty tend to do budgetary slack compared to subordinates who are in high environmental uncertainty.
oai:ojs.jurnal.wima.ac.id:article/223
2013-03-23T08:23:21Z
JIMA:ART
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2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 92-98
PENGARUH RASIO KEUANGAN TERHADAP INVESTMENT OPPORTUNITY SET DALAM TAHAPAN SIKLUS HIDUP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010
PURNAMA SARI, MARIA AGNES INDRI
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/223
en
Investment Opportunity Set (IOS) is an opportunity or an investment opportunity for a company. The investment opportunities of a company can be seen through the financial performance of companies that have different proportions at each stage of the life cycle firms. Therefore this research aims to examine and analyze the effect of financial ratios
giving of the investment opportunity set in the stage of the life cycle of manufacturing firms. The research design was quantitative with the hypothesis. Type of data is quantitative. Data sources from Indonesian Capital Market Directory. Variabel used includes IOS which measured by the IOS based on investment and financial ratios as measured by the
liquidity ratio, profitability ratio, activity ratio, solvency ratio. Sample used is a manufacturing fims listed in indonesia stock exchage in 2006-2010 as many as 140 firms. Data analysis techniques using miltiple linier regression. Analyticaly result of this study is on the establishment stage only the liquidity and activity ratios has effect on IOS. In the initial expansion stage no ratios has effect on IOS, while on the final expansion stage only profitability ratios has effect on
IOS. At the stage of maturity only profitability and solvency ratios has effect on IOS. On the decline stage only the profitability ratios has effect on IOS.
oai:ojs.jurnal.wima.ac.id:article/5349
2024-02-03T17:37:32Z
JIMA:ART
v2
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2024-02-03T17:37:32Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 91-101
PENGARUH MANAJEMEN LABA DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Da Costa, Teresa Dos Santos Rodrigues; Universitas Katolik Widya Mandala Surabaya
Sofian, Sofian; Universitas Katolik Widya Mandala Surabaya
2024-02-03 16:58:02
url:http://journal.wima.ac.id/index.php/JIMA/article/view/5349
id
Objek dalam penelitian ini merupakan perusahaan manufaktur sector aneka industry dan sector aneka barang konsumsi di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 hingga 2022. Tujuan dari penelitian ini untuk memperoleh pengetahuan mengenai pengaruh manajemen laba, komite audit, mekanisme good corporate governance dengan meneliti dewan komisaris independen terhadap integritas laporan keuangan. Data yang digunakan merupakan laporan keuangan tahunan tiap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2022. Penelitian ini menggunakan 50 perusahaan manufaktur yang dipilih menggunakan teknik purposive sampling dengan jumlah populasi 692 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan program yang digunakan dalam mengolah data adalah Statistical Product and Service Solution 23 (SPSS 23). Analisis penelitian ini menggunakan analisis regresi berganda dan nilai signifikansi dari masing-masing variable yang diukur menggunakan uji-t. Hasil penelitian ini mnunjukkan bahwa manajemen laba tidak memiliki pengaruh yang signifikan terhadap integritas laporan keuangan, sebaliknya komite audit dan dewan komisaris independen memiliki perngaruh positif terhadap integritas laporan keuangan.
oai:ojs.jurnal.wima.ac.id:article/228
2021-04-26T10:33:39Z
JIMA:ART
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2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 8-12
PERAN ACTIVITY BASED COSTING UNTUK MENETAPKAN HARGA POKOK PRODUK YANG AKURAT
SUSANTO, LEVINA
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/228
en
Determination of accurate product cost is very important for comanies to set prices. This leads to the allocation of overhead cost should be done properly, the company that markets more than one kind of product. Conventional methods that allocate costs based on changes in the costs are not allocated according to the amount of consumsption of each unit. Activity based costing methods by using the allocation of overhead cost based on activities that cause costs seems more appropriate to use. Activity based costing methods led to the allocation of overhead cost is able to bring compliance cost of consumption for each product. Benefits of activity based costing is causing the development of the discussion that aims to provide an understanding of the role of activity based costing to assign an accurate cost of the product.
oai:ojs.jurnal.wima.ac.id:article/233
2021-04-26T10:33:39Z
JIMA:ART
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2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 30-33
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN (STUDI PRAKTIK KERJA PT TATASOLUSI PRATAMA SURABAYA)
DEVI, BERNADIEN KRISTIA
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/233
en
The accounting system is a means for management to obtain information that will be used to manage the company and to prepare financial statements for the parties concerned. Internal control is a technique that can help leaders to achieve corporate objectives as well as a useful means to secure the resources or the price of the company’s assets, check accuracy and correctness of accounting data, anagement policies have been implemented. Accounting information system is a good purchase must be accompanied by effective internal controls. PT. Tatasolusi Pratama Surabaya has been able to apply the accounting information system is very adequate to be able to create an effective internal control. Although there are some drawbacks, such as the procedures for distributing documents is uneven and there is duplication between the functions of reception function with the storage function, but with the optimization on a healthy practice, this can be resolved quite well by the company.
oai:ojs.jurnal.wima.ac.id:article/238
2021-05-21T13:15:05Z
JIMA:ART
v2
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2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 6-11
KONTRIBUSI NILAI TEKNOLOGI INFORMASI TERHADAP KINERJA PROSES BISNIS DAN DINAMIKA BERSAING
SENTOSA, EUNIKE KARUNIA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/238
en
In the business world, Information Technology (IT) is a very important role in determining the success of a company. Because, if it is implemented correctly will be able to assist companies in overcoming obstacles and barriers that exist within the company. Therefore, the proper way to find out how the value contribution of IT to business process performance and competitive dynamics is the concept of the value chain. This value chain concept can be used, because the firm must be consist of an activities that related each other. And the concept of value chain helps to see how the value contribution of IT in every activity of the business process. Having known how its contribution to the business process, then it can be seen how the relationship between business processes can affect the competitive dynamics. But the dynamics of competing not only influenced by the support of information technology in every business process, but also influenced by the human resources to manage IT.
oai:ojs.jurnal.wima.ac.id:article/243
2021-05-21T13:15:05Z
JIMA:ART
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2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 32-37
PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP ASIMETRI INFORMASI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI
SANTOSO, ARI BUDI
2013-03-26 07:38:40
url:http://journal.wima.ac.id/index.php/JIMA/article/view/243
en
The study entitled Effect Of Quality Financial Reporting Information Asymmetry By Company Size As Moderating In Manufacture a Registered Company in Indonesia Stock Exchange aims to examine the effect of the quality of financial reporting of information asymmetry is moderated by firm size (size). This study uses a variable value relevance as a proxy for the in measuring the quality of financial reporting and the use of proxy-bid-ask spread for the information asymmetry variables. The data used in this study were 76 companies manufacturing a listing on the Indonesia Stock Exchange during the period 2006-2010. Data analysis technique used to test the assumption of classical and regression analysis with the help of this research program SPSS. The result known that the quality of financial reporting are moderated company size had no significant effect to information asymmetry.
oai:ojs.jurnal.wima.ac.id:article/248
2021-05-21T13:15:05Z
JIMA:ART
v2
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2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 60-64
PENENTUAN KUALITAS AUDIT BERDASARKAN UKURAN KANTOR AKUNTAN PUBLIK DAN BIAYA AUDIT
PUTRI, BERTY WAHYU
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/248
en
Audit quality is the probability of where an auditor discovered and reported on the existence of a breach in the accounting system auditenya. As a proxy for audit quality, the CPA firm size is frequently associated with the company's reputation. In this case, the reputation associated with its clients and resources, both human resources and
wealth (assets). So that his reputation has also been considered both by the people and causes they will conduct an audit to be more careful. On the other hand, audit fees as a proxy for audit quality will depend on several factors in audit engagement, namely: financial of clients, the size of its client’s company, CPA firm size, expertise of the auditor of
the industry, and the efficiency of the technology owned by the auditor. Larger audit firm are likely to cost higher fees. In this case, the premium fee which earned by a larger CPA firm size, such as The Big Four, is on 20% higher than a small CPA firm size. Many studies have shown empirical evidence that these two proxies, Firm size and audit fees, has delivered a quality audit. On one hand, a larger CPA firm size is likely will result in a higher quality audit than a small CPA firms size. This is because a larger CPA firm size has the resources of the more experienced and more loyal to his work. On the other hand, a higher audit fees is also tend to produce higher quality audit results as well. This may be caused due to the high quality of the auditor who owned by larger CPA firm size in auditing activities. As result, a high quality auditor who owned by larger CPA firm size has resulted in the higher perception of ability and experience of auditing as well. Furthermore, as larger CPA firm size has allocated more funds for their auditors, the auditors also have the ability to improve the quality of their performance.
oai:ojs.jurnal.wima.ac.id:article/253
2021-05-21T13:15:05Z
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JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 88-95
PENGARUH LARGE BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA, AKRUAL DAN ARUS KAS PADA PERUSAHAAN MANUFAKTUR DI BEI
SIN, MELITA NOVIANA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/253
en
Quality earnings are earnings which may reflect the continuation of future earnings, which is determined by the components of accruals and cash flows. Book-tax differences may represent the management discretion in the accrual process to assess the quality of earnings. Persistence of earnings is one component of the predictive value of earnings and also the element of relevance that some information in the book-tax differences may affect the persistence of earnings. This study aims to examine the effect of large book-tax differences on the persistence of earnings, accruals and cash flows compared to firms with small book-tax differences and earnings persistence effect on investor
expectations especially for the persistence of accruals on each sub-sample of book-tax differences. Object of study is a manufacturing company listed on the Stock Exchange in 2008-2009 with a sample of 37 manufacturing companies selected by purposive sampling technique. The results showed firms with large negative book-tax differences have
persistence of the accrual component of earnings that are not much different from the firms with small book-tax differences and not proven that the stock price could reflect the persistence of earnings, accruals and cash flows but investors tend to be pessimistic about the current earnings in relation to future earnings in other words, earnings is
considered to have low persistence for all sub-sample of book-tax differences.
oai:ojs.jurnal.wima.ac.id:article/5
2012-11-02T13:13:34Z
JIMA:ART
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2012-11-02T13:13:34Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 9-15
PENGARUH RELEVANSI LABA AKUNTANSI TERHADAP RETURN SAHAM DENGAN RISIKO PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABE PEMODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI
HARYANTO, CAROLINA MARGARETH
2012-10-04 14:31:48
url:http://journal.wima.ac.id/index.php/JIMA/article/view/5
en
Operations performance of company is measured based on the accounting earnings generated in a period. Accounting earnings is one reference for investors in making investment decisions. Relevance of accounting earnings shows the useful of accounting earnings by investors as a reference for investment decisions. The reaction of investors on the relevance of accounting earnings can be seen from the stock return. Some things affecting the relevance of accounting income on stock returns is the firm risk and leverage. This study aims to examine the effect of the relevance of accounting earnings to stock returns with firm risk and leverage as a moderator variable. The study design is quantitative. The object of research is manufacturing industries listed in Indonesia Stock Exchange in the year 2008-2010 as many as 50 companies selected by purposive sampling technique. Source data obtained from the Indonesia Stock Exchange. Techniques of data analysis was performed with multiple linear regression analysis. The results showed that the relevance of accounting earnings do not affect the return perusaaan and leverage as a moderator variable has no impact on the influence of the relevance of accounting earnings to stock returns. Meanwhile, firm risk is weakening the influence of relevance of accounting earnings to stock returns. This suggests that investors do not use only accounting earnings as the reference for investment decisions.
oai:ojs.jurnal.wima.ac.id:article/10
2012-11-02T13:13:35Z
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2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 36-42
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME PADA PERUSAHAAN MANUFAKTUR DI BEI
OKTOMEGAH, CALVIN; Mahasiswa Jururan Akuntansi UKWMS
2012-10-24 09:28:17
url:http://journal.wima.ac.id/index.php/JIMA/article/view/10
en
Management has options in choosing the method of accounting to produce financial statements in accordance with the conditions of their respective companies. In an effort to produce financial statements, one of the principle adopted is conservatism. Conservatism is the prudential principle which if implemented would result in the figures tend to be low income and assets. Conservatism is influenced by several factors, namely debt covenants, bonus plan, and political cost. This study aims to determine the factors that affect the application of conservatism. The study design is the object of research is quantitative and manufacturing industries listed in Indonesia Stock Exchange in the year 2008-2010 which was chosen by purposive sampling technique. Source data obtained from the Indonesia Stock Exchange. Data analysis was performed with multiple linear regression analysis. The results showed that the debt covenants and political costs have a positive influence on conservatism. Meanwhile, the bonus plan has no effect on conservatism.
This is because the bonus plan which is represented by structure of managerial ownership in companies in Indonesia are relatively small, so it does not affect the application of conservatism.
oai:ojs.jurnal.wima.ac.id:article/258
2021-04-26T10:33:39Z
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2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 55-61
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERKOMPUTERISASI PADA PT PD (KANTOR PUSAT)
NOVENA, MAGDALENA EKA
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/258
en
The existing payroll system on PT PD less accordance with the current development. First, the employee attendance system still using check clock machine. This is vulnerable to fraud that could be done by employees and then calculating the working days using manual method, so sometimes errors are made in the calculation. Furthermore, PT
PD doesn’t have employee database, whereas it takes quite a lot of data and the number of employees are quite a lot so to manage and maintenance the data becomes a little difficult. With these problems, it is necessary to repair and design a better system so that the problems faced by companies can be somewhat resolved. In thus research there were seven techniques in the process of data analysis, that is analyze the company’s payroll system and procedures, designing flowcharts and data flow diagram for company’s payroll system also develop the existing system, create an entity relation diagram, create a database of employee, create a payroll system interface, improve the related document payroll system that still has shortcomings and create a limit access to the payroll system. With the design of a computerized payroll system expected to reduce calculation errors on employee attendance, employee’s salary can be given on time and with the correct amount and maintenance of employee data can be done on a regular basis.
oai:ojs.jurnal.wima.ac.id:article/15
2012-11-02T13:13:35Z
JIMA:ART
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2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 73-78
ANALISIS KINERJA PDAM DELTA TIRTA KABUPATEN SIDOARJO DENGAN MENGGUNAKAN PERSPEKTIF KEUANGAN DAN NON KEUANGAN
PRASETYA PRIBADI, AMI; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-24 10:48:19
url:http://journal.wima.ac.id/index.php/JIMA/article/view/15
en
Generally, performance is measured utilize a financial perspective, even though there are non-financial perspective. Non-financial perspectives is the customer perspective, internal business perspective, learning and growth perspective that also important in measuring performance. Customer perspective focuses on the process, because customers would appreciate a short turn around time, especially inservice companies. Internal business perspective focuses on internal processes that will have a major impact on customer satisfaction and achieving corporate financial goals. Learning and growth perspective can identified the infrastructure which built by the company to create growth and long-term performance improvement. Financial perspective and non-financial perspective is the perspective that can determine a good performance, which is increase or decrease. All this time, PDAM “Delta Tirta” Sidoarjo regency performance is not only focused on the financial perspective, but also focus on non-financial perspective. With the current research now a days, this company can complement the non-financial perspective.
oai:ojs.jurnal.wima.ac.id:article/3452
2021-11-23T12:43:15Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3452
2021-11-23T12:43:15Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 1 (2021): June; 20-30
PENGARUH KUALITAS LAPORAN KEUANGAN, KONSERVATISMA AKUNTANSI DAN DEBT MATURITY PADA EFISIENSI INVESTASI
Widowati, Anete; Universitas Katolik Widya Mandala Surabaya
Lasdi, Lodovicus; Universitas Katolik Widya Mandala Surabaya
2021-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3452
Universitas Katolik Widya Mandala Surabaya
en
Companies in running their business will seek small financing to obtain greater profits. Investment efficiency is one of the company's efforts to achieve this goal. There are several factors that can affect investment efficiency such as the quality of financial statements, accounting conservatism, debt maturity and company size. In this study, investment efficiency is carried out using the regression equation between investment and sales development. For the success of the research, the selected object is a manufacturing company that has been listed on the IDX with a period spanning 2015-2018. Samples were selected through purposive sampling as many as 40 of 150 companies. The sample results were analyzed using multiple linear analysis methods. The results of the study show that the two financial statements have no effect on investment efficiency, but debt maturity has a significant positive effect on investment efficiency.
oai:ojs.jurnal.wima.ac.id:article/20
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/20
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 103-107
PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL PADAPERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
REIZKY IFONIE, REGINA
2012-10-24 11:48:46
url:http://journal.wima.ac.id/index.php/JIMA/article/view/20
en
This study aims to examine the effect of information asymmetry and earnings management cost of equity capital to real estate companies listed on the Stock Exchange. Objects in this study is the real estate company listed on
the Stock Exchange and the study sample was obtained by 29 companies with research period is 2007-2009 financial
year. Independent variables used are information asymmetry and earnings management, while the dependent variable
is the cost of equity capital (COE). Methods of data analysis performed using multiple regression calculations to test the effect of independent variables on the dependent variable. Results from the study showed that together there is no
significant effect between information asymmetry and earnings management with the cost of equity capital. This is because investors to assess at this time, issuers or companies issuing new common stock to cover debts is operational and investment, making the company less attractive to investors. In addition, investors consider other matters in investing in a company. The results of this study is consistent with research conducted by past research that states that
two variables have a significant influence on the cost of equity capital.
oai:ojs.jurnal.wima.ac.id:article/3564
2021-12-21T13:18:28Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3564
2021-12-21T13:18:28Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 2 (2021): December; 70-84
PENGARUH UKURAN PERUSAHAAN, UMUR LISTING, REPUTASI AUDITOR, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KELENGKAPAN INFORMASI INTERNET FINANCIAL REPORTING
Satwika, Yordanus Dima; Widya Mandala Surabaya Catholic University
Sari, Dian Purnama; Widya Mandala Surabaya Catholic University
2021-12-21 14:16:59
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3564
Company size; listing age
Universitas Katolik Widya Mandala Surabaya
en
Pelaporan keuangan melalui website perusahaan dikenal juga dengan Internet Financial Reporting (IFR), penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi kelengkapan informasi IFR perusahaan. Penelitian ini dilakukan secara kuantitatif dengan menggunakan variabel independen yaitu ukuran perusahaan, umur listing , reputasi auditor, dan kepemilikan institusional sedangkan variabel terikat dalam penelitian ini adalah kelengkapan informasi Internet Financial Reporting. Jenis data yang digunakan adalah data kuantitatif berupa laporan tahunan, laporan keuangan pada website Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Metode pengumpulan data adalah dokumentasi. Objek penelitian adalah perusahaan manufaktur di bidang tekstil, kertas, kimia, pengolahan tembakau, logam, serta makanan dan minuman yang terdaftar di BEI tahun 2017-2019. Analisis data dilakukan dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan reputasi audit berpengaruh positif terhadap kelengkapan informasi IFR. Artinya semakin besar ukuran perusahaan dan semakin meningkatnya penggunaan auditor yang bereputasi baik, maka perusahaan akan menyajikan IFR dengan informasi yang lebih memadai di website perusahaan. Hasil pengujian juga membuktikan bahwa umur daftar berpengaruh negatif terhadap kelengkapan informasi IFR. Hal ini menunjukkan bahwa semakin besar leverage perusahaan maka perusahaan akan menyajikan informasi dengan kelengkapan yang lebih rendah pada website perusahaan. Hasil pengujian juga menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap kelengkapan informasi IFR
oai:ojs.jurnal.wima.ac.id:article/132
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/132
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 16-22
ANALISIS TEKNIKAL DAN FUNDAMENTAL SAHAM PT GARUDA INDONESIA TBK: PERSPEKTIF INVESTOR INDIVIDUAL
., LINDAWATI
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/132
en
A growing number of companies are trading in its share on the stock market, then the investor is exposed to a lot of alternative investment options. The decision to invest in stocks is risky and not full certainty. The risk can never be eliminated, but only minimized. To minimized risk, an investor should carry out assassmentsof stocks, which is often
done by using fundamental and technical analysis. Based on the results of the individual investor interview PT Garuda Indonesia, 5 of the 6 respondent using fundamental analysis in assessment of investment decisions on PT Garuda Indonesia. A total of three respondent who do assessment by using fundamental analysis decide to retain stock
in PT Garuda Indonesia which they had purchased. Two respondents who did assessment by using fundamental analysis from aspect non financial decided to sell stock in PT Garuda Indonesia because downtrend and only one respondent who didi the assessments by using technical analysis and fundamental aspect of financial can get capital
gain in doing investment on PT Garuda Indonesia. This research aims to conduct technical analysis and fundamental in PT Garuda Indonesia period February, 2011 to January 2012 to provide information as a basis for making investment decisions. The result of this research show that the stocks of PT Garuda Indonesia Tbk worth buying by investors based on technical analysis. Based on the results of fundamental analysis of stocks PT Garuda Indonesia Tbk is arguably its bad performance. So the result of technical analysis does not support the fundamental analysis results.
oai:ojs.jurnal.wima.ac.id:article/3895
2022-11-07T10:12:03Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3895
2022-11-07T10:12:03Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 1 (2022): June; 1-12
PENGARUH ASIMETRI INFORMASI, MANAJEMEN LABA, DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS
Panjaitan, Togi Antonius; Widya Mandala Surabaya Catholic University
Sofian, Sofian; Widya Mandala Surabaya Catholic University
2022-06-30 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3895
Information Asymmetry; Earning Management; Intellectual Capital Disclosure; Cost of Equity
id
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.
oai:ojs.jurnal.wima.ac.id:article/3978
2022-11-07T10:12:03Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3978
2022-11-07T10:12:03Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 1 (2022): June; 58-71
PENGARUH MEDIA EXPOSURE, DEWAN KOMISARIS, KOMITE AUDIT DAN KEPEMILIKAN ASING TERHADAP ENVIRONMENTAL DISCLOSURE
Richard, Laurentius; Accountancy Department, Faculty of Business, Widya Mandala Catholic University Surabaya
Wijaya, Hendra; Accountancy Department, Faculty of Business, Widya Mandala Catholic University Surabaya
2022-06-30 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3978
Environmental disclosure; tata kelola; kepemilikan
id
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.
oai:ojs.jurnal.wima.ac.id:article/214
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/214
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 43-46
PERAN GENDER DALAM PENGAMBILAN KEPUTUSAN AUDIT
SETIAWAN, YUPIE; Kepala Perpsutakaan
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/214
en
Some research in the field of audit findings that getting there is a difference based decision-making factor of gender audit. Auditors with the female sextend to have higher sensitivity than the auditor of men, especially in terms of ethical behavior, and differences in the sensitivity of the causes of differences in decision making. In addition, there are
findings which concluded that an auditor's decision can not be based on the gender factor. It means that there is no difference between the auditor's decision-making with male gender and auditor with the female sex. Results of analysis showed that the presence or absence of differences indecision-making based on the gender factor can not be universally applicable. Although both auditor with the female sex or male sensitivity to the level of ethical behavior can be different and this causes the auditor ethical behavior of women is higher than the auditor with male gender can not be
generalized.
oai:ojs.jurnal.wima.ac.id:article/4572
2023-03-19T07:51:00Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4572
2023-03-19T07:51:00Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 2 (2022): December; 123-129
PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS LAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021
Peri, Aurellia Odelia; Universitas Katolik Widya Mandala Surabaya
Wijaya, Hendra; Universitas Katolik Widya Mandala Surabaya
Kristina, Natalia; Universitas Katolik Widya Mandala Surabaya
2023-03-19 08:37:27
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4572
Komite audit; kepemilikan institusional; kualitas laporan keuangan; efisiensi investasi; profitabilitas.
en
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.
oai:ojs.jurnal.wima.ac.id:article/219
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/219
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 69-73
PERANAN STRUKTUR KEPEMILIKAN, DEBT COVENANT, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI
HARAHAP, SHERLY NOVIANA
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/219
en
Conservatism is an important convention of financial statements in accounting. Conventions such as conservatism into consideration in accounting for financial statements for the company's activities completed by the uncertainty. Conservatism is an accounting principle that if implemented will result in these figures tend to be low income and assets, and the figures tend to be high cost and debt. As a result, reported earnings tend to be too low (understatement). The trend was due to slow recognition of the principle of conservatism and accelerate the recognition of fee income. The factors that play a role in determining accounting conservatism is Ownership Structure, Debt Covenant, and Growth Opportunities. Ownership structure is very important in determining the value of the company and is one of the internal factors that determine the progress of the company. Debt covenant is an agreement to protect the lender from the actions of managers to the interests of creditors. Growth opportunities is the opportunity for
companies to invest on things that benefit. Growth is an element that occurs in a cycle of the company.
oai:ojs.jurnal.wima.ac.id:article/4829
2023-07-27T04:01:26Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4829
2023-07-27T04:01:26Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 41-50
PENGARUH TINGKAT LIKUIDITAS, TINGKAT LEVERAGE DAN TINGKAT PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Dwisaktris, Mario; Widya Mandala Catholic University Surabaya
Purwanto, Marini; Widya Mandala Catholic University Surabaya
Sofian, Sofian; Widya Mandala Catholic University Surabaya
2023-07-14 12:12:33
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4829
id
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.
oai:ojs.jurnal.wima.ac.id:article/224
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/224
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 99-105
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING PADA SAAT PENAWARAN UMUM SAHAM PERDANA
PRASTICA, YURENA
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/224
en
This study aims to examine and analyze factors that affect the level of underpricing of shares in the company made an initial public offering (IPO). The variables studied include underwriter reputation, auditor reputation, firm size and return on asset (ROA). The study was conducted using multiple linear regression analysis. Data collection using a documentary study with purposive sampling method. From a population of 76 companies, obtained a sample of 64 companies. The result can be concluded: first, the underwriter’s reputation could not show a significant effect on the level of underpricing. Second, auditor’s reputation could not show a significant effect on the level of underpricing. Third, firm size could not show a significant effect on the level of underpricing and fourth, return on asset (ROA) successfully demonstrated a significant effect on the level of underpricing.
oai:ojs.jurnal.wima.ac.id:article/5350
2024-02-03T17:37:32Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/5350
2024-02-03T17:37:32Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 102-111
PENGARUH KINERJA LINGKUNGAN DAN GREEN INVESTMENT TERHADAP PENGUNGKAPAN EMISI KARBON
Yesiani, Maria Eka Septia; Universitas Katolik Widya Mandala Surabaya
Sari, Dian Purnama; Universitas Katolik Widya Mandala Surabaya
Kristina, Natalia; Universitas Katolik Widya Mandala Surabaya
2024-02-03 16:58:03
url:http://journal.wima.ac.id/index.php/JIMA/article/view/5350
id
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.
oai:ojs.jurnal.wima.ac.id:article/229
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/229
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 1-5
PENGARUH MASA PENUGASAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN MANAJERIAL, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS LABA
YONATAN, YUSTINA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/229
en
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.
oai:ojs.jurnal.wima.ac.id:article/234
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/234
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 34-39
PERANAN LOCUS OF CONTROL, SELF-SET DAN ORGANIZATIONAL-SET HURDLE RATES TERHADAP ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL
SANTOSO, ANDREAS BUDI
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/234
en
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.
oai:ojs.jurnal.wima.ac.id:article/239
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/239
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 12-17
RESPON AUDITOR TERHADAP KEBERADAAN TRANSAKSI E-COMMERCE
VINCENTIA, SALLY BERNADETHA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/239
en
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.
oai:ojs.jurnal.wima.ac.id:article/244
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/244
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 38-43
DAMPAK PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN
GOZALI, NATHALIA
2013-03-26 07:39:30
url:http://journal.wima.ac.id/index.php/JIMA/article/view/244
en
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.
oai:ojs.jurnal.wima.ac.id:article/249
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/249
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 71-75
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTEK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
CHRISTIANA, LUSI
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/249
en
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.
oai:ojs.jurnal.wima.ac.id:article/254
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/254
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 96-100
PENGARUH INTELLECTUAL CAPITAL DAN PENGUNGKAPANNYA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN FARMASI DI BEI)
JACUB, JESSIKA OKTAVIA S.
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/254
en
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
oai:ojs.jurnal.wima.ac.id:article/6
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/6
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 16-20
PENERAPAN SISTEM AKUNTANSI BIAYA UNTUK MENINGKATKAN TINGKAT AKURASI BIAYA PRODUKSI (STUDI PRAKTIK KERJA PADA PT HAMPARAN PLASTINDO RAYA)
KURNIAWAN, DAVID; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-23 16:56:06
url:http://journal.wima.ac.id/index.php/JIMA/article/view/6
en
Cost accounting is the process of recording, classifying and presenting the costs of production and sale of products or services in a particular way. PT Hamparan Plastindo Raya does not have accurate cost accounting system in determining the cost of production, especially in terms of cost classification. This can affect the quality of cost information and less precise decision-making. This study sought to apply the cost accounting system in order to obtain more accurate cost information, especially about the Cost of Goods Manufactured. Cost of Goods Manufactured can be useful to determine the selling price of the product, monitor production costs and calculate the periodic income. Hence the importance of accuracy of cost information, calculations in this study was made as close as possible to the actual condition of the company. System of cost calculation in this study carried out by collecting the companies original data with some adjustments in order to reach a more precise calculation. The results of this study indicate that companies calculate the Cost of Goods Manufactured is too big rather than actual conditions. This is because the classification of costs that are not appropriate in calculating the Cost of Goods Manufactured and not done an adequate separation between the cost of office and production costs.
oai:ojs.jurnal.wima.ac.id:article/11
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/11
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 43-47
PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI SOSIAL PADA PERUSAHAAN MANUFAKTUR DI BEI
., NOVRIANTO; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-24 09:33:25
url:http://journal.wima.ac.id/index.php/JIMA/article/view/11
en
The current information that has been required by the Government to each company's information on social responsibility or corporate social responsibility (CSR). Social responsibility is a concept that rganizations, in particular the company because it has a responsibility to consumers, employees, shareholders, communities and the environment in all aspects of the company's operations. Therefore, this research aims to analyze the factors affecting the disclosure of information on the social manufacturing company in Indonesia stock exchange (IDX) period 2008-
2010. A variable that is used is the disclosure of research information or CSR, social leverage, profitability, and the size of the company. This research uses the technique of purposive sampling that have criteria i.e. manufacturing company has to publish and publicize annual report 2008-2010 period in its entirety. The study used a sample of the 21
companies with manufacturing 2008-2010 period. Techniques of data analysis using regression analysis. The results of analysis demonstrate that leverage proven had a negative influence and is not significant to social information disclosure. In addition, profitability is proven to have a positive and significant influence to the disclosure of the information society. This means that the higher the value of the profitability of the company then the less social information disclosure. On the company size shows that have a positive influence and don't significantly to social
information disclosure.
oai:ojs.jurnal.wima.ac.id:article/259
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/259
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 62-66
TINGKAT KESULITAN KEUANGAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI DI INDONESIA
HENDRIANTO, .
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/259
en
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.
oai:ojs.jurnal.wima.ac.id:article/16
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/16
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 79-85
PERANCANGAN SISTEM PENJUALAN DALAM RANGKA MENINGKATKAN KETERTAGIHAN PIUTANG PADA USAHA PERCETAKAN DI SURABAYA
LYDIAWATI UTOMO, SHIERLY
2012-10-24 10:58:57
url:http://journal.wima.ac.id/index.php/JIMA/article/view/16
en
Sales System is one of the cycles that are important in supporting the business processes of an enterprise
especially in generating revenue but unavoidable problems often occur at the company in the field in its sales system.
This type of research conducted in the form of case studies at a printing company in Surabaya on the analysis of sales
and payment system issues and alternative receivables solutions to resolve problems at the company. Structuring an
invoice that is not good, yet the implementation of authorization policies granting credit to customers, less complete financial statements, and corporate developments that lead to the expansion of business into the problems that lead to ineffective sales system that resulted in the billing system and customer receivables. Based on the above problems it is necessary to improve sales and payment systems are computerized and use the database at the printing company. Improvement begins with analyzing system problems occurred, then fix a flowchart and DFD sales and payment systems, access systems design, designing ERD and end with the physical design of system design.
oai:ojs.jurnal.wima.ac.id:article/3453
2021-11-23T12:43:43Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3453
2021-11-23T12:43:43Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 1 (2021): June; 31-40
PENGARUH FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE
Tannaya, Calvin Ivanoko Novara; Universitas Katolik Widya Mandala Surabaya
Lasdi, Lodovicus; Universitas Katolik Widya Mandala Surabaya
2021-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3453
Universitas Katolik Widya Mandala Surabaya
en
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.
oai:ojs.jurnal.wima.ac.id:article/21
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/21
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 108-111
EVALUASI PENGENDALIAN INTERNAL UTANG USAHA DI PT. TIGA PILAR LOGISTIK
DIAN PERMATA SARI, TABITA
2012-10-24 11:51:39
url:http://journal.wima.ac.id/index.php/JIMA/article/view/21
en
Internal control is a protection for company from risks with ensuring data reliability and information, also increase affectivity in managed various company activity. Internal control is getting important in every company’s part, including in accounting. In evaluating company’s system, found various facts that weak internal control system could
affect a couple problems with ineffective and inefficient work on expenditure system. The problems are: no reconcile
between payable record and payable control account at general ledger that can causes registration different that affect in validity and data accuracy that presented in financial statement, with no proper authorization on company’s
document. To mitigate the fraud, evaluation is needed in payable internal control. Evaluation towards existing
expenditure system is needed to help company in handling problems about payable reconcile even important document
authorization for company.
oai:ojs.jurnal.wima.ac.id:article/3565
2021-12-21T13:18:28Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3565
2021-12-21T13:18:28Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 2 (2021): December; 85-96
PENGARUH KEPEMILIKAN ASING, KOMITE AUDIT INDEPENDEN DAN KUALITAS AUDIT TERHADAP TRANSPARANSI INFORMASI
Bata, Maria Albenty Edithya; Widya Mandala Surabaya Catholic University
Lasdi, Lodovicus; Widya Mandala Surabaya Catholic University
2021-12-21 14:17:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3565
Universitas Katolik Widya Mandala Surabaya
id
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.
oai:ojs.jurnal.wima.ac.id:article/133
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/133
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 23-26
PERANCANGAN SISTEM INFORMASI AKUNTANSI DALAM MENGEMBANGKAN EFISIENSI PERUSAHAAN
VILANDA, IKA
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/133
en
The use of computers in the company indicates that the technology has developed very rapidly. Not only big companies, medium and small companies are already using the computer as the main media in automating its business processes. The company's long-standing, also changed the original management system to manually switch to using a
computer. This is because with a computer would be more appropriate business process and it takes a long time. Computer as a medium in carrying out information and control system business processes to fit the company's goals. The purpose of the company's top managers as determined by decision makers within the company. Information systems are built by the company should have benefits in achieving its objectives. Over the company's information systems, will be found to problems that could hinder the course of the business process. The problem that often arises is not the system goes well. So that the information provided is not useful in managerial decision making. Very useful for managerial decisions to regulate the course of the company. Design of information systems designed to meet all the criteria that are not on the old system. System design is the development of enterprise information systems. System design through the process of identifying problems, analyzing requirements, designing systems, system testing, and evaluating the system. With the design of information systems is expected to improve the performance of the company, because the measurement of company performance based on efficiency and effectiveness.
oai:ojs.jurnal.wima.ac.id:article/3909
2022-11-07T10:12:03Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3909
2022-11-07T10:12:03Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 1 (2022): June; 13-23
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Raphaela, Tasya; Widya Mandala Surabaya Catholic University
Mulia, Teodora Winda; Widya Mandala Surabaya Catholic University
2022-06-30 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3909
Modal Intelektual; VACA; VAHU; STVA; RCE
id
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.
oai:ojs.jurnal.wima.ac.id:article/4521
2023-03-19T07:51:00Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4521
2023-03-19T07:51:00Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 2 (2022): December; 72-86
PERANCANGAN PROSEDUR OPERASIONAL STANDAR ATAS SIKLUS ASET TETAP KANTOR CABANG AGEN RESMI OLI PELUMAS
Peditia, Yenny; Universitas Katolik Widya Mandala Surabaya
Wehartaty, Tineke; Universitas Katolik Widya Mandala Surabaya
2023-03-19 08:37:25
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4521
POS, Aset Tetap, Aktivitas Pengendalian
en
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.
oai:ojs.jurnal.wima.ac.id:article/215
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/215
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 47-50
TINJAUAN TEORITIS BIAYA LINGKUNGAN TERHADAP KUALITAS PRODUK DAN KONSEKUENSINYA TERHADAP KEUNGGULAN KOMPETITIF PERUSAHAAN
GUNAWAN, ERIC
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/215
en
Environmental costs is a way to calculate the costs to the environment, including reporting, and reduce environmental impact. Applicable environmental costs aimed at reducing the negative impact on the environment by considering the company's environmental problems in every business decision and the company's production process.
By applying the company's environmental costs are expected to reduce negative impacts on the environment arising from corporate activities. One way to identify various sources of waste and waste that cause inefficient production so that the environmental information that helps management in making or decision-making according to the researchers
considered the application of environmental costs can provide huge profits for companies, especially in the financial aspects of this led management are motivated to reduce the environmental costs or reduce these costs. In this papers will be discussed how the application of environmental impact and costs of implementing the company incurred to implement the environmental costs that can affect product quality and company create a competitive advantage.
oai:ojs.jurnal.wima.ac.id:article/4579
2023-03-19T07:51:00Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4579
2023-03-19T07:51:00Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 2 (2022): December; 130-143
PENGARUH KOMITE AUDIT, DEWAN KOMISARIS, AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN
Tanuwijaya, Eidelina Eunike; Universitas Katolik Widya Mandala Surabaya
Dwijayanti, S, Patricia Febrina; Universitas Katolik Widya Mandala Surabaya
2023-03-19 08:37:28
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4579
Integritas Laporan Keuangan, Mekanisme Corporate Governance, Financial Distress
en
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.
oai:ojs.jurnal.wima.ac.id:article/220
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/220
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 74-79
PENGENDALIAN INTERNAL TERHADAP BIAYA OPERASIONAL PERUSAHAAN SEBAGAI BENTUK PERTANGGUNGJAWABAN KEPADA NEGARA PADA PT PERTAMINA HULU ENERGI WEST MADURA OFFSHORE
MESSILA, JIPSI
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/220
en
Operational costs is one of the most important part in preparing the income statement either small or large companies that have the type and volume of different activities. Operating costs is also essential to the sustainability of a company, it would require an accurate control of operational costs. Control of the company’s operating costs will
help the carefull management to achieve corporate objectives. Form of setting goals and standards for the implementation of the control of each company is SOP (Standard Operating Procedure) serve as guidelines for any company, especially within large companies. With the SOP (Standard Operating Procedure) will assist the company in the exercise control over operations of the company. Internal control components according to the Warren Committee of Sponsoring Organization of Tradeway Commission (COSO), namely the control environment, risk assessment, control procedures, information and communication, and monitoring. Based on the five components of internal control, the authors conducted an analysis of internal controls over the company’s operating expenses as a form of accountability to the state in PT Pertamina Hulu Energi West Madura Offshore. Based on the above analysis has been done the author, it can be concluded that the internal control structure of the company’s operating costs are in
accordance with the SOP (Standard Operating Procedure) is set.
oai:ojs.jurnal.wima.ac.id:article/4830
2023-07-27T04:01:26Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4830
2023-07-27T04:01:26Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 51-62
PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, TIPE AUDITOR, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRUDENCE AKUNTANSI
Carolline, Maria Emilia; Widya Mandala Catholic University Surabaya
Sari, Dian Purnama; Widya Mandala Catholic University Surabaya
2023-07-14 12:12:33
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4830
id
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.
oai:ojs.jurnal.wima.ac.id:article/225
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/225
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 106-110
ASPEK-ASPEK DALAM PEMBERIAN OPINI AUDIT GOING CONCERN
SOEWIYANTO, MARIA ANJELINA
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/225
en
Going concern audit opinion or reasonable opinion without exception with explanatory paragraphs is one of the five audit opinion expressed in the auditor’s report. Going concern opinion is the opinion which suggests that the existence of reasonable doubt on the continuity of enterprises company auditors and the exixtence of opportunities for companies to bankruptcy. Conditions for companies that suffered losses are repeated and the inability of the company to meet short-term obligations may give rise to uncertainty with respect to it’s business continuity company. The company is likely to get going concern audit opinion because of some condition as follows: quality audit, financial condition of the company, the audit opinion in previous years, and the growth of the company. An independent and competent auditors have high quality. Financial condition of the company, the audit opinion in previous years, and the company’s growth dependns on the company’s ability in running his business.
oai:ojs.jurnal.wima.ac.id:article/5352
2024-02-03T17:37:32Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/5352
2024-02-03T17:37:32Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 112-123
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; Universitas Katolik Widya Mandala Surabaya
Wijaya, Hendra; Universitas Katolik Widya Mandala Surabaya
Kristina, Natalia; Universitas Katolik Widya Mandala Surabaya
2024-02-03 16:58:03
url:http://journal.wima.ac.id/index.php/JIMA/article/view/5352
nilai perusahaan; investasi teknologi informasi; rapat dewan komisaris; usia dewan direksi; latar belakang pendidikan dewan direksi
en
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.
oai:ojs.jurnal.wima.ac.id:article/230
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/230
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 13-17
ANALISIS PERBANDINGAN KINERJA BANK PEMERINTAH, BANK SWASTA, DAN BANK ASING DI INDONESIA
KUSUMA, RENO INDRA
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/230
en
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.
oai:ojs.jurnal.wima.ac.id:article/235
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/235
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 40-43
PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP PENILAIAN KINERJA PERUSAHAAN
GUNAWAN, HALIM ADI
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/235
en
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.
oai:ojs.jurnal.wima.ac.id:article/240
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/240
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 81-21
FENOMENA MANAJEMEN LABA DAN UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING
INDRA, ANDRE NATA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/240
en
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.
oai:ojs.jurnal.wima.ac.id:article/245
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/245
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 44-48
PENGARUH TINGKAT INDEPENDENSI, KOMPETENSI, OBYEKTIFITAS, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT YANG DIHASILKAN KANTOR AKUNTAN PUBLIK DI SURABAYA
GUNAWAN, LIE DAVID
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/245
en
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.
oai:ojs.jurnal.wima.ac.id:article/250
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/250
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 76-81
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA
NOTOPRASETIO, CHRISTINA GUNAEKA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/250
en
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.
oai:ojs.jurnal.wima.ac.id:article/255
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/255
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 101-106
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE OPERASI TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
CECILIA, .
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/255
en
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.
oai:ojs.jurnal.wima.ac.id:article/7
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/7
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 21-25
PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DENGAN MODERASI LOCUS OF CONTROL DAN KEJELASAN TUGAS PADA PERAN AUDITOR YUNIOR
LOSIANA LOMANTO, SILVIA; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-23 17:05:13
url:http://journal.wima.ac.id/index.php/JIMA/article/view/7
en
fairly important. Job satisfaction is seen as one of the factors that affect employee performance. Besides job satisfaction is one of the goals of the KAP. One of the factors that affect job satisfaction is leadership style. Style of leadership is an attitude of someone who can influence others. In addition, some experts argue that the Locus of Control variables may moderate the relationship between leadership style to job satisfaction. Locus of control is a way of looking someone about something that happened to him. Job satisfaction also depends on the auditor explained that the task given to him. Therefore, this study will examine the relationship between leadership style on job satisfaction
junior auditors with moderation variable locus of control and clarity of the task. This study uses a questionnaire as a tool to collect data. Questionnaires distributed by sending directly to the KAP-KAP contained in Surabaya. The object of this study was a junior auditor who worked on KAP for less than two years. A total of 200 questionnaires had been
distributed, and only 70 questionnaires that can be processed and carried out the research. The results of this study was jointly leadership style variable, locus of control, and task clarity affects job satisfaction, but based on statistical T-test generated that leadership style variables had no effect on job satisfaction of junior auditors, as well as the locus of
control and clarity of the task is not is a variable that supports moderation between relationship leadership style and job satisfaction.
oai:ojs.jurnal.wima.ac.id:article/12
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/12
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 48-52
PENGARUH KARAKTERISTIK DEWAN KOMISARIS SEBAGAI MEKANISME GOOD CORPORATE GOVENANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
LIMANTAUW, SHIRLY; Nahasiswa Jurusan Akuntansi UKWMS
2012-10-24 09:52:19
url:http://journal.wima.ac.id/index.php/JIMA/article/view/12
en
Accounting conservatism in corporate applied in varying degrees. One of the factors that determine the level of conservatism is the commitment of management and internal party companies to provide transparent information, accurate and not misleading to investors, which is the implementation of good corporate governance. In carrying out its oversight duties, the board requires quality information, so that conservatism can help the board of directors in improving the quality of corporate financial statement information and reducing agency costs. This study aims to analyze the influence of the characteristics of the board of commissioners as corporate governance mechanisms on the level of accounting conservatism. Characteristics of the board used is the proportion of independent commissioner and the commissioner of stock ownership by affiliated. This study uses a measure of accruals to measure the level of conservatism, as well as profitability and leverage as control variables. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) of 2008 to 2010. Samples were selected using purposive sampling method, and obtained a sample of 56 companies. Hypothesis testing is done by regression methods that meet the assumptions BLUE (Best Linear Unbiased Estimate). The results of this study indicate that the proportion of independent commissioners have no influence to the level of accounting conservatism, while the ownership of shares by the commissioner affiliated significantly negative effect on the level of accounting conservatism.
oai:ojs.jurnal.wima.ac.id:article/152
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/152
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012)
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE KEUANGAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BEI
WILIANTO, ARIEF
2012-04-26 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/152
en
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
oai:ojs.jurnal.wima.ac.id:article/17
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/17
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 86-89
PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN DATABASE KARYAWAN UNTUK MENINGKATKAN KEAKURATAN DALAM MELAKUKAN PERHITUNGAN PENGGAJIAN PADA PT.DIS
BACHTIAR, ERWIN
2012-10-24 11:02:51
url:http://journal.wima.ac.id/index.php/JIMA/article/view/17
en
The study was conducted on PT.DIS engaged in the production and distribution of ceramic. Payroll system by the
company today is still less effective, which the company is still using the machine as a Check Clock which employee
absences by doing it manually to the data card or Check Clock working hours and salary recapitulation data to Microsoft Excel. In addition, in Microsoft Excel has not been able to provide a database of employee and no limits on
the use of an access password to the computer used to perform to the computer used to perform calculation employee
salaries. By looking at these problems, it will be the evaluation procedures and payroll documents. Form these
evaluation will be obtained a few weaknesses that the company will use the system. By knowing these knowing these weaknesses, it will be easy to looked for a solution, namely by the manual to computerized accompanied by making employee and is equipped with a database access restructions. With the new payroll system, expected to help PT.DIS in processing employee payroll. So it can provide the proper payroll information accurately and can also support the
company in terms of decision-making.
oai:ojs.jurnal.wima.ac.id:article/3454
2021-11-23T12:44:06Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3454
2021-11-23T12:44:06Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 1 (2021): June; 41-49
PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN MODERASI PROFITABILITAS
Fellycia, Fellycia; Universitas Katolik Widya Mandala Surabaya
Lasdi, Lodovicus; Universitas Katolik Widya Mandala Surabaya
2021-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3454
Universitas Katolik Widya Mandala Surabaya
en
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.
oai:ojs.jurnal.wima.ac.id:article/129
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/129
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 1-6
PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI
PRAMUDITA, NATHANIA
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/129
en
Conservatism is a principle which affects valuation in accounting, because it is conservative to this day still has an important role in accounting practices. Principles such as conservatism into consideration in accounting for financial statements for the company’s activities completed by the uncertainty. Conservatism is an accounting principle
that if implemented will result in these figures tend to be high cost and debt. As a result, reported earnings tend to be too low. Such a tendency due to slow recognition of the principle of conservatism and accelerate revenue recognition of the cost.The purpose of this research was to test empirically the influence of the financial distress that proxy with z
score and the level of debt that proxy with DER of accounting conservatism on the manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the period 2006-2010. Testing the research was conducted using Multiple Linear Regression method. The result showed that (1) The financial distress have a positive effect of accounting conservatism, due to face an uncertain environment it takes a cautious attitude then with increasing levels of financial distress the company will be more conservative, (2) The debt has no effect of accounting conservatism. This is probably caused because the company has been careful in acting so it does not matter with a high or low levels of debt the company continues to use the principle of conservatism.
oai:ojs.jurnal.wima.ac.id:article/3566
2021-12-21T13:18:28Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3566
2021-12-21T13:18:28Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 2 (2021): December; 97-103
AUDIT QUALITY AND SEGMENTAL REPORTING QUALITY DETERMINE THE COST OF EQUITY
Yonathan, Calvin; Widya Mandala Surabaya Catholic University
Lasdi, Lodovicus; Widya Mandala Surabaya Catholic University
2021-12-21 14:17:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3566
Universitas Katolik Widya Mandala Surabaya
id
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.
oai:ojs.jurnal.wima.ac.id:article/134
2013-03-23T08:23:21Z
JIMA:ART
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2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 27-32
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BEI
JUNIARTO KUSWARDI, HANS
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/134
en
Going concern audit opinion is an opinion issued by the auditor because there is doubt on the ability of an entity to continue to thrive. This opinion is beneficial to the stakeholders to avoid mistakes in investment. In giving the going concern audit opinion, the auditor must consider several factors that affect the provision of audit opinion. The purpose
of this study was to test the impact of company's financial condition, growth, and the quality of audit towards going concern audit opinion giving. This research design was quantitative with a hypothesis. Dependent variable of this research is going concern audit opinion, while the independent variable are the company's financial condition that
measured by the liquidity ratio, profitability, and the solvability ratio, the company's growth and audit quality. The Object of research were wholesale and retail trade companies registered in a row in Indonesia Stock Exchange from 2007-2010. Data analysis was performed using logistic regression. The analysis shows that the financial condition of
the solvability ratio has a positive and significant impact on the provision of going concern audit opinion, while the financial condition of the liquidity ratios, profitability, and quality of audit don't have positive and significant impact while company's growth does not have a negative and significant impact on the provision of going concern audit
opinion.
oai:ojs.jurnal.wima.ac.id:article/3975
2022-11-07T10:12:03Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3975
2022-11-07T10:12:03Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 1 (2022): June; 24-37
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN
Herada, Fellicia Monica; Universitas Katolik Widya Mandala Surabaya
Dwijayanti, Patricia Febrina; Universitas Katolik Widya Mandala Surabaya
2022-06-30 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3975
integrity of financial statements; financial distress; corporate governance mechanism
id
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.
oai:ojs.jurnal.wima.ac.id:article/4547
2023-03-19T07:51:00Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4547
2023-03-19T07:51:00Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 11, No 2 (2022): December; 87-95
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT
Tejo, Yessie Beatrix; Universitas Katolik Widya Mandala Surabaya
Sofian, Sofian; Universitas Katolik Widya Mandala Surabaya
2023-03-19 08:37:26
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4547
Perilaku Disfungsional Audit, Time Budget Pressure, Locus of Control, Komitmen Profesional
en
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.
oai:ojs.jurnal.wima.ac.id:article/216
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/216
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 51-56
BALANCED SCORECARD SEBAGAI INDIKATOR PENGELOLAAN SUMBER DAYA ALAM
BASTIAN, ANNEKE
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/216
en
An increasingly competitive business environment requires companies to be managed professionally. Companies must be able to prepare strategies and refine the vision in order to survive and win the competition. The concept of the balanced scorecard is expected to translate vision and strategy. Selection of the vision, mission, and the right business strategy will facilitate the company achieve its goals if it is supported by an element that is, its natural resources.
Natural resources are managed and conserved in order to be ustainable (sustainability) so that natural resources can be passed on to future generations. Natural resource management focused on the human or the community, economic actors, and the strategy of what needs to be taken so that natural resources be utilized optimally. The results of the
discussion has concluded that the management of natural resources carried out by applying the principle of balanced scorecard and is based on how the vision, mission and strategy in the future the company is expected to be truly able to fit well integrated in the company's business activities. Natural resource management should be undertaken in stages
and gradually realize that its utilization can be as effective as possible.
oai:ojs.jurnal.wima.ac.id:article/4624
2023-07-27T04:01:26Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4624
2023-07-27T04:01:26Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 1-12
PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE
Damsut, Veronica Santica; Universitas Katolik Widya Mandala Surabaya
Shanti, Shanti; Widya Mandala Catholic University Surabaya
2023-06-30 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4624
-
id
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.
oai:ojs.jurnal.wima.ac.id:article/221
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/221
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 80-84
EVALUASI PROSEDUR PELAKSANAAN PEMBERIAN TUNJANGAN KEPADA KARYAWAN DI PT BRI TBK CABANG “X”
ALESTI, AVELINE FIRSTY
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/221
en
PT Bank Rakyat Indonesia (Persero) Tbk. Surabaya Kaliasin branch office has operational support section, which become one of supporting unit in the company. This Section consist Secretariat and HRD. HRD has a function on the fulfillment of workers welfare and right which is employee allowances or benefit as per regulation being decided by formal Decision Letter. Benefits given to employee are medical, on leave and transportation allowance for business trip. In order to get that kind of benefits, the employee should request it trough specific procedure and fulfill all documentation needed as decided in specific Decision Letter. The Decision Letter being used as a control tool on the effectiveness of allowance distribution and also to prevent the company from the risk of miss used and potential problem which of company operation. The type of thus research is explanatory case studies. The apprentice will do the observation and looking at on written documentation, in order to get full picture about company operational activities and also getting some deeper information as well as the control trough questioners. The outcome will be evaluated and analyzed properly. As the results of evaluation an allowances distribution (medical,
on leave, an transportation). The outcome shows the implementation has being managed properly as per regulation which been consisted into specific Decision Letter.
oai:ojs.jurnal.wima.ac.id:article/4834
2023-07-27T04:01:26Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/4834
2023-07-27T04:01:26Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June; 63-75
PENGARUH DIVERSIFIKASI PRODUK, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUMBER DAYA MANUSIA
Sibarani, Gillian Pauli; Widya Mandala Catholic University Surabaya
Shanti, Shanti; Widya Mandala Catholic University Surabaya
2023-07-14 12:12:34
url:http://journal.wima.ac.id/index.php/JIMA/article/view/4834
id
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.
oai:ojs.jurnal.wima.ac.id:article/226
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/226
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 111-116
ASPEK FEMINIMITAS, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGAS DALAM PERTIMBANGAN AUDIT
WIDJAYA, UNTUNG
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/226
en
An auditor to consider materiality and risk of misstatement when audited financial statements. Dipergaruhi consideration some aspects such as: obedience pressure, task complexity and gender aspects of both masculinity and femininity. Compliance pressures will impact on auditor performance because the form of orders from the boss that is not appropriate in addition, high complex task of an auditor to auditor dysfunctional behavior. Femininity played when there is pressure and compliance at the time of audit task complexity. a woman would be able to receive orders, more accurately, and controlling your emotions, so that the audit will take into account the lower risk and more cautious. This paper explains that the auditor will be able to consider the woman a better audit.
oai:ojs.jurnal.wima.ac.id:article/5353
2024-02-03T17:37:32Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/5353
2024-02-03T17:37:32Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 12, No 2 (2023): Vol 12, No 2 (December 2023); 124-133
PENGARUH ESG DISCLOSURE TERHADAP KINERJA KEUANGAN DIMODERASI DENGAN GENDER DIVERSITY
Wijaya, Dian Harto; Universitas Katolik Widya Mandala Surabaya
Dwijayanti, S, Patricia Febrina; Universitas Katolik Widya Mandala Surabaya
2024-02-03 16:58:04
url:http://journal.wima.ac.id/index.php/JIMA/article/view/5353
id
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.
oai:ojs.jurnal.wima.ac.id:article/231
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/231
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 18-23
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI DI BEI
WIJAYA, SHEARLY PUTRI
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/231
en
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.
oai:ojs.jurnal.wima.ac.id:article/236
2021-04-26T10:33:39Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/236
2021-04-26T10:33:39Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 3 (2012); 44-48
DAMPAK KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN PADA KINERJA MANAJERIAL
GOZALI, MARETA CHRISNA
2012-05-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/236
en
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.
oai:ojs.jurnal.wima.ac.id:article/241
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/241
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 22-27
STRATEGI PEMBERIAN INFORMASI AKUNTANSI UNTUK MENGURANGI ESKALASI KOMITMEN
TANJUNG, RIZKIANO
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/241
en
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.
oai:ojs.jurnal.wima.ac.id:article/246
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/246
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 49-55
PERANAN PENGGUNAAN INFORMASI AKUNTANSI PADA KINERJA UNIT BISNIS DALAM BERBAGAI TINGKATAN KOMPETISI PASAR
SUDARMADJI, LINDA CHRISTIANI
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/246
en
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.
oai:ojs.jurnal.wima.ac.id:article/251
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/251
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 65-70
PENERAPAN PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER
Selvya Aviana, Putu Mega
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/251
en
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.
oai:ojs.jurnal.wima.ac.id:article/256
2021-05-21T13:15:05Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/256
2021-05-21T13:15:05Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 4 (2012); 107-112
PENGGUNAAN TARGET COSTING DALAM PENGEMBANGAN PRODUK
SARI, PUTRI ZANUFA
2012-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/256
en
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.
oai:ojs.jurnal.wima.ac.id:article/8
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/8
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 26-30
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
WIJAYA, MARIA; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-23 17:11:19
url:http://journal.wima.ac.id/index.php/JIMA/article/view/8
en
This study is a research conducted on manufacturing companies listed on the Indonesia Stock Exchange and is registered in the PROPER for three years. Awareness of the importance of disclosure of corporate social responsibility (CSR) based on that companies have not only economic and legal obligations to the shareholder, but also obligations to
stakeholders. CSR suggest that corporate responsibility should be based on the triple bottom lines of corporate responsibility on social, environmental, and financial. The factors that company size, leverage, size of the board of commissioners, profitability, and environmental performance. The data used total 11 companies in the year 2008-2010.
The sample is obtained by using purposive sampling method. Data collection method used in this study was content analysis of social disclosures in corporate annual reports. Statistical methos use in this study is a multiple regression with SPSS 17.0 for windows. The results of this study indicate that company size significantly influence the disclosure of social responsibility, but to leverage, size of the board of commissioners, profitability, and environmental performance does not effect the disclosure of social responsibility.
oai:ojs.jurnal.wima.ac.id:article/13
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/13
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 53-58
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK OLEH MAHASISWA JURUSAN AKUNTANSI
SETIAWAN CHAN, ANDI; Mahasiswa Jurusan Akuntansi UKWMS
2012-10-24 09:57:07
url:http://journal.wima.ac.id/index.php/JIMA/article/view/13
en
Students majoring in accounting after graduation will ventually enter the workforce will also be encouraged to choose a career in accounting, one of which is a public accountant. Employment as a public accountant is one of the professional services whose services are needed, especially in terms of examination of financial statements. The purpose of this study was to determine whether the financial reward factor, professional training, professional recognition , social values, work environment, labor market considerations, personality and academic achievement of students influence the election of a public accounting career. The sample used in this study were students majoring in business accounting faculty Unika Widya Mandala Surabaya force 2008. The method of analysis in this study using multiple regression statistical analysis. The conclusion that can be obtained from this study is the training of professionals and personalities significant effect on interest in becoming a public accountant. Variable financial rewards, work environment, labor market considerations and academic achievement no significant effect on interest in becoming a public accountant.
oai:ojs.jurnal.wima.ac.id:article/2779
2021-11-23T12:40:47Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/2779
2021-11-23T12:40:47Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 1 (2021): June; 1-10
IMPLEMENTASI PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN: STUDI KASUS PADA PT. REASURANSI SYARIAH INDONESIA
Abdurrahman, Avicenna; Trilogi University
., Novita; Trilogi University
2021-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/2779
en
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
oai:ojs.jurnal.wima.ac.id:article/18
2012-11-02T13:13:35Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/18
2012-11-02T13:13:35Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 1 (2012); 90-96
PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE DAN BIAYA HUTANG
YUNITA, NANCY
2012-10-24 11:05:56
url:http://journal.wima.ac.id/index.php/JIMA/article/view/18
en
This research aims to determine direct influence corporate governance towards the cost of debt and the
indirect influences corporate governance towards the cost of the debt with the voluntary disclosure as the moderate
variable. This is the entire population research manufacturing companies listed on the Indonesia stock exchange with a
period of observation in 2008-2010. Sampling using a purposive sampling based on predetermined criteria. Twenty-six companies are being sampled. Corporate governance diproksikan with managerial ownership, institutional ownership,
Commissioner of the independent, and the quality of audits. The methods used in the study is path analysis with multiple
regression.The results of this research suggest that institutional ownership of significant positive impact on the cost of debt and the negative impact of significant quality audit of the cost of debt, whereas managerial ownership,
Commissioner of the independent and voluntary disclosure does not affect the cost of debt. And overall corporate
governance does not affect voluntary disclosure.
oai:ojs.jurnal.wima.ac.id:article/3527
2021-11-23T12:44:33Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/3527
2021-11-23T12:44:33Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 10, No 1 (2021): June; 50-60
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI
Siswanto, Velia Velia Brigitta Angelina; Universitas Katolik Widya Mandala Surabaya
Wijaya, Hendra; Universitas Katolik Widya Mandala Surabaya
2021-07-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/3527
en
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.
oai:ojs.jurnal.wima.ac.id:article/130
2013-03-23T08:23:21Z
JIMA:ART
v2
http://journal.wima.ac.id/index.php/JIMA/article/view/130
2013-03-23T08:23:21Z
JURNAL ILMIAH MAHASISWA AKUNTANSI
Vol 1, No 2 (2012); 7-10
PERANAN KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL AUDIT
NANIK PURNOMO, IMELDA
2012-03-01 00:00:00
url:http://journal.wima.ac.id/index.php/JIMA/article/view/130
en
The subject of the thesis is concerned with the identification of the role of the competence and independence of the auditors on the quality of the audit. The aim is to clarify the role of the competence and independence of the on the quality of the audit. Competence and Independence is an attitude that should be owned by an auditor, where competencies include knowledge and experience, while the independence of an auditor is defensive in addressing the pressures that exist. Where has the second attitude, expected results of audit quality. Audit have a good quality if fair,
impartial, and objective, and disclose in accordance with the true situation.
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