Pub Date : 2019-08-30DOI: 10.12928/j.reksa.v6i1.1375
A. Ardhiansyah, Hadri Kusuma, Olivi Sabilla Sa’dani
The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.
{"title":"ANALISA PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL STATEMENT FRAUD","authors":"A. Ardhiansyah, Hadri Kusuma, Olivi Sabilla Sa’dani","doi":"10.12928/j.reksa.v6i1.1375","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.1375","url":null,"abstract":"The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75022766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-30DOI: 10.12928/j.reksa.v6i2.1456
Trisa Nur Kania, Latifah Adnani
Law Number 20 of 2016 in Indonesia regulates brands and geographical indications (hereinafter referred to as Trademark Law). For businesses, making an effort to legalize the brand of the products/services they sell is important, even though in reality, many business actors do not understand this. This study aims to find out, analyze and provide insight into knowledge and understanding of businesses about the importance of a product being given a trademark and legally legalized through trademark registration to the state. Other than that, the other purpose of this research is to provide business partners with an understanding of business partnerships. The research method uses case studies with the consideration that the focus of the research is on contemporary (present) phenomena in the context of real life. The results showed that the business actors did not understand the rules relating to trademark design and procedures for trademark registration and did not understand the business contract with business partners. Therefore, in order to help solve the problems faced by business actors, the community service activities are carried out in stages, namely: provide counseling on regulations and laws related to trademark and assistance in the procedure for trademark registration, as well as assistance in making business contracts with business partners.
{"title":"LEGALITAS MEREK DAGANG DAN KEMITRAAN USAHA PADA UNIT PERDAGANGAN BUMDES NIAGARA","authors":"Trisa Nur Kania, Latifah Adnani","doi":"10.12928/j.reksa.v6i2.1456","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i2.1456","url":null,"abstract":"Law Number 20 of 2016 in Indonesia regulates brands and geographical indications (hereinafter referred to as Trademark Law). For businesses, making an effort to legalize the brand of the products/services they sell is important, even though in reality, many business actors do not understand this. This study aims to find out, analyze and provide insight into knowledge and understanding of businesses about the importance of a product being given a trademark and legally legalized through trademark registration to the state. Other than that, the other purpose of this research is to provide business partners with an understanding of business partnerships. The research method uses case studies with the consideration that the focus of the research is on contemporary (present) phenomena in the context of real life. The results showed that the business actors did not understand the rules relating to trademark design and procedures for trademark registration and did not understand the business contract with business partners. Therefore, in order to help solve the problems faced by business actors, the community service activities are carried out in stages, namely: provide counseling on regulations and laws related to trademark and assistance in the procedure for trademark registration, as well as assistance in making business contracts with business partners.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80631788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-30DOI: 10.12928/j.reksa.v6i2.1466
R. Safitri, Bunga Aulia, Riska Tharika
This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel.The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters.It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.
本文旨在分析和提高UMKM在南苏门答腊地区的盈利能力。本文选取了南苏门答腊岛旅游服务公司UMKM的样本，即PO Batang Hari Wisata。PO BHW Travel是位于南苏门答腊岛巨港的旅行社之一。这家公司一直提供各种路线的旅行服务。本研究旨在为PO BHW旅游等企业提供一个有用的信息系统。本研究使用的数据类型为一手数据和二手数据。数据收集技术以从可信的期刊和文章以及书籍和其他参考资料中获得的辅助数据的形式使用。获得的主要数据来自实地研究的结果，通过对PO BHW旅行的观察。通过与PO BHW Travel的业主进行访谈，并以售票柜台的形式直接观察业务地点，从多个来源获得数据。预计随着会计信息系统的存在，该旅游业务可以克服其业务中的问题，特别是在记录和提供财务信息方面。
{"title":"PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI WILAYAH SUMSEL (STUDI KASUS TRAVEL PO BHW)","authors":"R. Safitri, Bunga Aulia, Riska Tharika","doi":"10.12928/j.reksa.v6i2.1466","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i2.1466","url":null,"abstract":"This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel.The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters.It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"54 5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77911565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-02-25DOI: 10.12928/j.reksa.v6i1.2556
Andini Nursetiani
School is a place of education that belongs to the public sector organization and are not established with the sole purpose of seeking profit. Its true purpose is as an educational service and manifestation to achieve one of Indonesia’s goals which is stated in the Preambule of UUD 1945, namely to educate the citizens of the nation. The aim of this research is to analyze how school determine tuition unit cost for its students, to identify unit cost for education using ABC method and to evaluate the comparison between them. This research took place at SMK Bisnis dan Teknologi Bekasi.SMK Bisnis dan Teknologi Bekasi has three study programs such as Teknik dan Bisnis Sepeda Motor (TBSM), Bisnis Daring dan Pemasaran (BDPM) serta Perbankan dan Keuangan Mikro (PBKM). This research focused on the evaluation of unit cost measurement then compare it with ABC method.The result shows that SMK Bisnis dan Teknologi Bekasi implemented conventional method using previous year’s base rate and this method caused less accurate in determining unit cost which every student need to bear. This research can be one of the recommendation on determining school unit cost for upcoming year.
学校是属于公共部门组织的教育场所，不是以追求利益为唯一目的而设立的。它的真正目的是作为一种教育服务和实现印度尼西亚在1945年UUD序言中所述的目标之一的表现，即教育全国公民。本研究的目的是分析学校如何确定学生的学费单位成本，用ABC法确定教育单位成本，并评价两者之间的比较。这项研究在SMK Bisnis dan Teknologi Bekasi进行。SMK Bisnis dan Teknologi Bekasi有三个研究项目，如Teknik dan Bisnis Sepeda Motor (TBSM)， Bisnis Daring dan Pemasaran (BDPM)和Perbankan dan Keuangan Mikro (PBKM)。本文主要研究单位成本计量的评价，并将其与ABC法进行比较。结果表明，SMK Bisnis dan Teknologi Bekasi采用传统方法使用上一年度的基准利率，这种方法在确定每个学生需要承担的单位成本时准确性较低。本研究可作为确定下一学年学校单位成本的建议之一。
{"title":"EVALUASI PERHITUNGAN KOS ORGANISASI SEKTOR PUBLIK (STUDI PADA SMK BISNIS DAN TEKNOLOGI BEKASI)","authors":"Andini Nursetiani","doi":"10.12928/j.reksa.v6i1.2556","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.2556","url":null,"abstract":"School is a place of education that belongs to the public sector organization and are not established with the sole purpose of seeking profit. Its true purpose is as an educational service and manifestation to achieve one of Indonesia’s goals which is stated in the Preambule of UUD 1945, namely to educate the citizens of the nation. The aim of this research is to analyze how school determine tuition unit cost for its students, to identify unit cost for education using ABC method and to evaluate the comparison between them. This research took place at SMK Bisnis dan Teknologi Bekasi.SMK Bisnis dan Teknologi Bekasi has three study programs such as Teknik dan Bisnis Sepeda Motor (TBSM), Bisnis Daring dan Pemasaran (BDPM) serta Perbankan dan Keuangan Mikro (PBKM). This research focused on the evaluation of unit cost measurement then compare it with ABC method.The result shows that SMK Bisnis dan Teknologi Bekasi implemented conventional method using previous year’s base rate and this method caused less accurate in determining unit cost which every student need to bear. This research can be one of the recommendation on determining school unit cost for upcoming year.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89183868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-02-25DOI: 10.12928/j.reksa.v6i1.2555
Ansharullah Tasri
Pelaporan berbasis akrual bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi, dan pencapaian tujuan. Dengan pelaporan berbasis akrual, posisi keuangan pemerintah daerah dan perubahannya serta bagaimana pemerintah daerah mendanai kegiatannya dapat diidentifikasi dan diukur secara tepat. Penelitian ini bertujuan untuk mengeksplorasi manfaat akuntansi akrual. Terdapat lima indikator yang digunakan untuk menilai tingkat manfaat yaitu penilaian kinerja, pelayanan publik, kebutuhan arus kas, alokasi sumber daya, dan kewajiban akuntabilitas. Masih sedikit literatur yang menjelaskan tentang manfaat informasi akrual di Pemerintah Indonesia. Hal itu dikarenakan kewajiban pelaksanaan akuntansi akrual baru berlaku untuk periode pelaporan 2015. Oleh karena itu penelitian ini bertujuan mengeksplorasi manfaat akuntansi akrual pada internal pemerintah. Selain itu, tujuan penelitian ini juga untuk mengetahui manfaat akun-akun akrual terhadap kinerja pemerintah. Responden yang digunakan pada penelitian ini sejumlah 80 orang yaitu sekretaris dan kepala sub bagian keuangan yang ada pada 40 SKPD/OPD pada Pemerintah Daerah Daerah Istimewa Yogyakarta. Penelitian dilakukan dengan memberikan kuesioner yang berisi pertanyaan dengan jawaban skala likert 1-5 atau pada kategori paling rendah sangat tidak bermanfaat dan pada kategori paling tinggi sangat bermanfaat. Penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa akuntansi akrual bermanfaat berdasarkan penilaian terhadap lima indikator yang terdapat pada penelitian ini.
{"title":"MANFAAT AKUNTANSI BASIS AKRUAL: STUDI KASUS PADA ENTITAS PEMERINTAHAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA, INDONESIA","authors":"Ansharullah Tasri","doi":"10.12928/j.reksa.v6i1.2555","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.2555","url":null,"abstract":"Pelaporan berbasis akrual bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi, dan pencapaian tujuan. Dengan pelaporan berbasis akrual, posisi keuangan pemerintah daerah dan perubahannya serta bagaimana pemerintah daerah mendanai kegiatannya dapat diidentifikasi dan diukur secara tepat. Penelitian ini bertujuan untuk mengeksplorasi manfaat akuntansi akrual. Terdapat lima indikator yang digunakan untuk menilai tingkat manfaat yaitu penilaian kinerja, pelayanan publik, kebutuhan arus kas, alokasi sumber daya, dan kewajiban akuntabilitas. Masih sedikit literatur yang menjelaskan tentang manfaat informasi akrual di Pemerintah Indonesia. Hal itu dikarenakan kewajiban pelaksanaan akuntansi akrual baru berlaku untuk periode pelaporan 2015. Oleh karena itu penelitian ini bertujuan mengeksplorasi manfaat akuntansi akrual pada internal pemerintah. Selain itu, tujuan penelitian ini juga untuk mengetahui manfaat akun-akun akrual terhadap kinerja pemerintah. Responden yang digunakan pada penelitian ini sejumlah 80 orang yaitu sekretaris dan kepala sub bagian keuangan yang ada pada 40 SKPD/OPD pada Pemerintah Daerah Daerah Istimewa Yogyakarta. Penelitian dilakukan dengan memberikan kuesioner yang berisi pertanyaan dengan jawaban skala likert 1-5 atau pada kategori paling rendah sangat tidak bermanfaat dan pada kategori paling tinggi sangat bermanfaat. Penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa akuntansi akrual bermanfaat berdasarkan penilaian terhadap lima indikator yang terdapat pada penelitian ini.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77786289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-02-25DOI: 10.12928/j.reksa.v6i1.1460
Latifah Adnani, Trisa Nur Kania
Most of the Cimincrang people originally came from their own fields. In connection with the development of areas that make Cimincrang residents their land must be sold to the government and housing developers because the Cimincrang area will be the center of the administration of the City of Bandung 2 primary and commercial area, so residents can no longer run the agricultural sector. Many residents who turn jobs become traders, motorcycle taxis driver, factory workers, casual daily workers. Due to the increasing needs of the community while the ability of citizens is limited, so to meet their daily needs and to increase business capital, many of them use the services of loan sharks whose loan repayments are considered burdensome. This condition prompted several community leaders in the Cimincrang region to hold a meeting to establish Baitul Mal wat Tamwil Insan Madani (Iman), a microfinance institution helping the people in the economic sector. The purpose of this study is to determine the role of Baitul Mal wat Tamwil (BMT), the welfare of the community in Cimincrang Village, Bandung, and the role of BMT in improving the welfare of the community in Cimincrang Village, Bandung. This study uses a qualitative approach with descriptive methods. Based on the research results, the residents of Cimincrang Urban Village were greatly helped by the presence of the BMT Faith, because they have not been in debt with loan sharks anymore, and funds from BMT are not difficult to obtain, basically trust.
慈民仓人大多来自自己的田地。另外，在开发将成为万隆市行政中心的三民仓地区的土地时，必须出售给政府和住宅开发企业。因为，三民仓地区将成为万隆市的2大主要商业地区，因此，居民不能再经营农业。许多居民转业成为商人、摩的司机、工厂工人、临时工。由于社会的需求不断增加，而公民的能力有限，因此为了满足他们的日常需求和增加商业资本，他们中的许多人使用高利贷的服务，而高利贷的还款被认为是负担沉重的。这种情况促使Cimincrang地区的几位社区领导人召开会议，建立Baitul Mal wat Tamwil Insan Madani (Iman)，这是一家帮助经济部门人民的小额信贷机构。本研究旨在探讨万隆市慈民让村的社区福利，以及BMT对改善万隆市慈民让村社区福利的作用。本研究采用定性方法和描述性方法。从研究结果来看，由于BMT信仰的存在，慈民仓城中村的居民得到了很大的帮助，因为他们不再与高利贷者负债，并且从BMT获得资金并不难，基本上是信任的。
{"title":"BAITUL MAL WAT TANWIL DAN KESEJAHTERAAN MASYARAKAT DI KELURAHAN CIMINCRANG BANDUNG","authors":"Latifah Adnani, Trisa Nur Kania","doi":"10.12928/j.reksa.v6i1.1460","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.1460","url":null,"abstract":"Most of the Cimincrang people originally came from their own fields. In connection with the development of areas that make Cimincrang residents their land must be sold to the government and housing developers because the Cimincrang area will be the center of the administration of the City of Bandung 2 primary and commercial area, so residents can no longer run the agricultural sector. Many residents who turn jobs become traders, motorcycle taxis driver, factory workers, casual daily workers. Due to the increasing needs of the community while the ability of citizens is limited, so to meet their daily needs and to increase business capital, many of them use the services of loan sharks whose loan repayments are considered burdensome. This condition prompted several community leaders in the Cimincrang region to hold a meeting to establish Baitul Mal wat Tamwil Insan Madani (Iman), a microfinance institution helping the people in the economic sector. The purpose of this study is to determine the role of Baitul Mal wat Tamwil (BMT), the welfare of the community in Cimincrang Village, Bandung, and the role of BMT in improving the welfare of the community in Cimincrang Village, Bandung. This study uses a qualitative approach with descriptive methods. Based on the research results, the residents of Cimincrang Urban Village were greatly helped by the presence of the BMT Faith, because they have not been in debt with loan sharks anymore, and funds from BMT are not difficult to obtain, basically trust.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83137561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-02-25DOI: 10.12928/j.reksa.v6i1.1368
Citra Ari Mangesti, Sri Ayem, Teguh Erawati
This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.
{"title":"PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY)","authors":"Citra Ari Mangesti, Sri Ayem, Teguh Erawati","doi":"10.12928/j.reksa.v6i1.1368","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.1368","url":null,"abstract":"This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72688005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-02-25DOI: 10.12928/j.reksa.v6i1.2554
Beni Suhendra Winarso, Indah Kurniawati
The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange. Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences. The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.
{"title":"ANALISIS PERBEDAAN KINERJA SAHAM PADA PERUSAHAAN YANG MELAKUKA CORPORATE SOCIAL RESPONSIBILITY DAN PERUSAHAAN YANG TIDAK MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Beni Suhendra Winarso, Indah Kurniawati","doi":"10.12928/j.reksa.v6i1.2554","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.2554","url":null,"abstract":"The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange. Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences. The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89771745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V5I1.155
Lu'lu' Nafiati
This study examines the effect of obedience pressure and internal audit function on fraudulent financial reporting behavior. Realities and previous studies have shown the strong effect of obedience pressure on fraudulent financial reporting behavior. However, few studies that examine mitigation strategies on that effect. This study proposes internal audit function to mitigate the effect of obedience pressure on fraudulent financial reporting behavior.This study uses experimental design 2x2 between subjects with students as surrogate. Hypothesis were tested by using ANOVA test. The results of study show that obedience pressure effect fraudulent financial reporting behavior and the effect is not able to be mitigated by using internal audit.
{"title":"PENGARUH TEKANAN KETAATAN DAN AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN","authors":"Lu'lu' Nafiati","doi":"10.12928/J.REKSA.V5I1.155","DOIUrl":"https://doi.org/10.12928/J.REKSA.V5I1.155","url":null,"abstract":"This study examines the effect of obedience pressure and internal audit function on fraudulent financial reporting behavior. Realities and previous studies have shown the strong effect of obedience pressure on fraudulent financial reporting behavior. However, few studies that examine mitigation strategies on that effect. This study proposes internal audit function to mitigate the effect of obedience pressure on fraudulent financial reporting behavior.This study uses experimental design 2x2 between subjects with students as surrogate. Hypothesis were tested by using ANOVA test. The results of study show that obedience pressure effect fraudulent financial reporting behavior and the effect is not able to be mitigated by using internal audit.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90851609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V5I1.157
E. Rahayu
This study aims to determine the effect of budgetary participation on managerial performance with decentralization, leadership style, and motivation as moderating variables. Primary data from 36 respondents consisting of hotel manager, heads of divisions and employees were obtained through direct survey from one hotel in Yogyakarta. Regression analysis were run four times to test four hypotheses. The results shows that only decentralization variable was found as moderating variable in strengthening the effect of budgetary participation on managerial performance.
{"title":"PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta)","authors":"E. Rahayu","doi":"10.12928/J.REKSA.V5I1.157","DOIUrl":"https://doi.org/10.12928/J.REKSA.V5I1.157","url":null,"abstract":"This study aims to determine the effect of budgetary participation on managerial performance with decentralization, leadership style, and motivation as moderating variables. Primary data from 36 respondents consisting of hotel manager, heads of divisions and employees were obtained through direct survey from one hotel in Yogyakarta. Regression analysis were run four times to test four hypotheses. The results shows that only decentralization variable was found as moderating variable in strengthening the effect of budgetary participation on managerial performance.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89705573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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